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TMI Blog2013 (3) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... s. We are not concerned with the merits of the matter. We are concerned with the decision making process. When difficult questions arise, principles of natural justice would undoubtedly apply and interest of justice would indeed demand an opportunity of personal hearing being given to the parties. Unless the decision-maker has a closed mind a person with an open mind can always be persuaded to arrive at a correct decision by lending a hearing to the affected party. This is the substance of principle of natural justice. Accordingly, in the facts of this case, we would think that, the appellant should be given an opportunity of hearing treating the orders, exhibits P1 to P6, as notices served on him. - W.A. No. 314 of 2013 - - - Dated:- 5-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manipulation and further documents should have been produced. In other words, matters which were not subject-matter of the notices served on the appellant have found reflection in the assessment orders and the penalty orders. Thus, the complaint of the appellant is that there is breach of the principles of natural justice. According to the appellant, if an opportunity had been given, the appellant would have been able to clear the doubts of the officer. 4. The learned Government Pleader, on the other hand, would point out that, notice for instance in respect of exhibit P1 was issued on December 5, 2012. The officer notes that the appellant was trying to evade acceptance of notice. Another notice was sent on December 17, 2012 wherein noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot file any objection as such. Apparently the appellant felt that what is required is only production of documents. It is, thereafter, that is after production of documents that the officer sifting the materials came to the conclusion that the appellant cannot be given the benefit for various reasons. None of those reasons have been put to the appellant admittedly. In the penalty notice no doubt, it is stated as follows: The copies of documents furnished along with monthly returns are vague and not sufficient to prove the claim of exemption and it is clear that there is no transfer of documents of title to the goods before the goods crossed the customs frontiers of India. The dealer, M/s. Khaise International, Polayathode, Kollam h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of personal hearing being given to the parties. Unless the decision-maker has a closed mind a person with an open mind can always be persuaded to arrive at a correct decision by lending a hearing to the affected party. This is the substance of principle of natural justice. Accordingly, in the facts of this case, we would think that, the appellant should be given an opportunity of hearing treating the orders, exhibits P1 to P6, as notices served on him. 9. We may also deal with the argument of the learned Government Pleader that a Bench of this court in an unreported decision has taken the view that unless the party demands for a hearing he need not be given an opportunity. Learned counsel for the appellant would point out that, that is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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