9911796707
TMI Blog2007 (1) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating order without considering violation of principles of natural justice – hearing at the appellate stage cannot substitute the hearing which was required to be given by the adjudicating authority - impugned orders are set-aside - matter remanded to adjudicating authority - ST/9/2006 - A/158/2007-WZB/Ah’bad - Dated:- 10-1-2007 - Justice R.K. Abichandani, President Shri D.R. Trived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their liability inter alia, contending that the show cause notice could not be issued under the provision of Section 73 of Chapter-V of the Finance Act, 1994. It was specifically prayed in the show cause notice that the appellant be heard in person. 4. Admittedly, though the return was required to be filed by the appellant under Section 71A of the Act by the extended period being six months f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich it was stated that the adjudication order was made without affording an opportunity of personal hearing to the appellant and was therefore issued in violation of the principles of natural justice. The Appellate Commissioner, however, relying upon the decision of this Tribunal in J.K. Industries Limited v. CCE, Indore reported in 2006 (3) S.T.R. 14 (Tribunal-Delhi) upheld the adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision of Sections 70 and 73 as from the date on which the half yearly return could have been filed under Section 70 read with Rule 7 which were wholly inapplicable in case of the appellant when specific provision of Section 71A was made in the context of the persons like the appellant for filing of the return and period within which the return was to be furnished was also provided. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though specifically asked for. The hearing at the appellate stage cannot substitute the hearing which was required to be given by the adjudicating authority. 8. The impugned orders are, therefore, set-aside and the matter is remanded to the adjudicating authority for a fresh decision in accordance with law expeditiously, preferably within four months from the date of the receipt of the order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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