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TMI Blog2021 (11) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon the guidelines laid down by the Supreme Court in its order dated 27.04.202 in suo motu WP(C) No.5/2020. The measures directed by the 3rd respondent as per its instructions bearing No.F.No.390/MISC/3/2019-JC lays down the various instructions for conduct of virtual hearing through the facility of video conferencing. The Appellate Authority has infracted the procedure laid down for hearing appeals through video conferencing methods. The impugned order is therefore found to be issued in violation of the principles of natural justice and is liable to be set aside and fresh orders are required to be passed - the 2nd respondent Appellate Authority is directed to pass fresh orders after complying with the procedure and after hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities. 3. Though a further appeal is provided against Ext.P3 to the Customs, Excise and Service Tax Appellate Tribunal under section 86(1) of the Finance Act, 1994, petitioner chose to file this writ petition invoking the jurisdiction of this Court under Article 226 on the sole ground that the order of the appellate authority is vitiated for violation of the principles of natural justice. 4. Adv.A.Kumar, learned counsel for the petitioner submitted that the procedure for hearing appeals through video conferencing during the Covid-19 pandemic has been laid down by the 3rd respondent stipulating, inter alia, maintenance of a record of personal hearing. According to the learned counsel, a copy of the record of personal hearing is ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-JC lays down the various instructions for conduct of virtual hearing through the facility of video conferencing. The salient features of the said guidelines are reproduced as below :- 4. The guidelines for the conduct of virtual mode of personal hearing through video conferencing facility are as under : (vii) The submissions made by the appellant or their representative through the video conference will be reduced in writing and a statement of the same will be prepared which shall be known as record of personal hearing . A soft copy of such record of personal hearing in PDF format will be sent to the appellant through email ID provided by the advocate/ appellant/ respondent, within one day of such hearing. (viii) If the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority and directed it to pass fresh orders after complying with the procedure delineated for hearing the assessees through video conferencing. The said judgment dated 21.12.2020 in WP(C) No.23270/2020 relied upon by the learned counsel for the petitioner, is apposite in this context. 10. In view of the aforesaid consideration and in view of the decision referred to above, I am of the view that the Appellate Authority has infracted the procedure laid down for hearing appeals through video conferencing methods. The impugned order is therefore found to be issued in violation of the principles of natural justice and is liable to be set aside and fresh orders are required to be passed. Accordingly, I quash Ext.P3 order and direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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