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TMI Blog2019 (10) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an ex parte order making it liable to pay a huge amount in the shape of duty, interest and penalty. The learned judge made an error in not appreciating this position and in rejecting this point made by the applicant. Furthermore, the learned judge, while relegating the appellant to an alternative remedy, had rejected the argument that the said order of the Commissioner had been passed without giving the appellant an opportunity of being heard. This immediately meant that the adjudication order passed without hearing the writ petitioner was held to be not violative of the principles of natural justice - This substantially impairs the rights of the appellant. It is rendered ineligible to establish their rights before the lowest adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed rate shall not be realized under section 11AB of the said Act. On 3rd October 2007, the appellant replied to it. In 2013 the appellant changed its place of business from Panihati in North 24-Parganas to village Dewanmaro Ayma, Salua Road, P.O. Hariatara, Kalaikunda, Kharagpur, Paschim Medinipur. This was known to the respondentdepartment, as will appear from their joint inspection report dated 13th April 2013 at page 367 of the stay petition. It appears from the records that on 4th and 12th December 2017 the respondents sent out notices of personal hearing of the show cause to the former address of the appellant at Panihati specifying dates of hearing on 12th December 2017 and 10th January 2018 respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the remark Not known. Learned senior counsel also submits that further to this, the adjudication order together with showcause notice was sent by the excise department to the appellant to its new address. A salutary constitutional principle is that a person should be heard before he is condemned. The underlying legal principle is that a person should be given an opportunity to defend himself. Here, there is substantial evidence to suggest that the appellant may not have been aware of the date of personal hearing. The appellant had suffered an ex parte order making it liable to pay a huge amount in the shape of duty, interest and penalty. We are of the opinion that the learned judge made an error in not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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