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TMI Blog2018 (6) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... earing in the matter in Ext.P10 explanation filed before passing the impugned order, in the light of the provisions contained in Section 33A of Central Excise Act, the second respondent should not have passed orders on the show cause notice, without affording the petitioner an opportunity of hearing. The order passed on 16.10.2017 is vitiated for noncompliance of the principles of natural justice. Petition allowed. - W.P.(C.) No.1809 of 2018 - - - Dated:- 30-1-2018 - MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri.Shaji Thomas, Sri.Jen Jaison And Smt.Rahana Jose For The Respondent : Sri.N. Nagaresh, ASG, Smt.O.M. Shalina, CGC And Sri. Sreelal N. Warrier, SC JUDGMENT Petitioner is the Board constituted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on Ext.P7 notice on 30.08.2017. A representative of the petitioner consequently appeared before the second respondent on 30.08.2017 and sought time till 30.09.2017 for filing objections against the proposal. On the said request, the petitioner was granted time till the middle of September, 2017 and the hearing was, accordingly, adjourned to 20.09.2017. The case of the petitioner is that nobody appeared for the hearing on behalf of the petitioner before the second respondent on 20.09.2017 and nevertheless, Ext.P11 order has been passed as if the representative of the petitioner appeared for the hearing on 20.09.2017 and made submissions on behalf of the petitioner. Ext.P11 order recites that one Udayakumar appeared on behalf of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is shown, at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during the proceeding. A reading of Section 33A of the Central Excise Act, 1944 indicates beyond doubt that the scheme of the Central Excise Act is that the adjudicating authority appointed in terms of the said statute shall complete the adjudication proceedings only after affording the parties concerned an opportunity of being heard, if they so desires. The only restriction imposed on the adjudicating authority in terms of the said provision is that there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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