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TMI Blog2024 (2) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) ex parte is without affording an opportunity of hearing to the appellant. Further, it is found that one consolidated hearing notice granting opportunity of hearing on three different dates i.e. 09.09.2022, 16.09.2022 and 23.09.2022 is clearly in violation of the principles of natural justice. This issue has been considered by the Hon ble High Court of Gujarat in the case of REGENT OVERSEAS PVT LTD AND 1 VERSUS UNION OF INDIA AND 1 [ 2017 (3) TMI 557 - GUJARAT HIGH COURT] wherein the Hon ble High Court has held as notice for personal hearing was Kat served upon the petitioners in accordance with law, no one could remain present for personal hearing on behalf of the petitioners on the dates specified in the notice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing unit is eligible for claiming refund as an incentive for development of industrial growth in the backward area. Accordingly, the appellant filed refund claim by way of self-credit for the month of June 2015 and September 2015 for Rs.29,40,750/- and out of total amount, Rs.12,99,229/- pertains to June 2015 on account of Central Excise duty paid through PLA under the said Notification. The Assistant Commissioner, CGST, Region Samba allowed the refund of Rs.16,41,522 under Notification No.01/2010-CE dated 06.10.2010 to the appellant vide Order-in- Original dated 31.08.2020. Further, the Original Authority rejected the refund claim of Rs.12,99,229/- without giving any opportunity of hearing and without issuing the show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Pvt. Ltd. Vs Union of India 2017 (6) GSTL 15 (Guj.) wherein the Hon ble High Court, after analyzing the procedure prescribed under law to be followed by the Adjudicating Authority, has held that one consolidated notice providing three dated of hearing is violation of the principles of natural justice and is not a proper procedure to be followed by the Adjudicating Authority as per the provisions of the Act. He further submits that since the Commissioner (Appeals) has not considered any of his grounds of appeal raised by him and has wrongly upheld the Order-in- Original by mis-interpreting the whole spirit of the notification No. 01/2010-CE dated 06.10.2010. 5. On the other hand, learned Authorized Representative for the Department re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber of such adjournments is limited to three, the hearing would be required to be fixed on each such occasion, and on every occasion when time is sought and sufficient cause is made out, the case would be adjourned to another day. However, the adjudicating authority is required to give one date at a time and record his reasons for granting adjournment on each occasion. It is not permissible for the adjudicating authority to issue one consolidated notice fixing three dates of hearing, whether or not the party asks for time, as has been done in the present case. Thus, apart from the fact that the notice of hearing has not been served in the manner contemplated under Section 37C of the Act, the notice itself suffers from a legal infirmity inas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in exercise of powers under Article 226 of the Constitution of India 7. In view of the decisions cited supra, I am of the considered opinion that the impugned order is not sustainable in law and therefore, I set aside the same and remand the case back to the learned Commissioner (Appeals) with the direction to decide the same on merits after giving reasonable opportunity of hearing to the appellant and thereafter pass a reasoned order in accordance with law. Learned Commissioner (Appeals) is further directed to decide the appeals within a period of three months after receipt of the certified copy of this order. Accordingly, both the appeals are allowed by way of remand. (Operative part of the order pronounced in the open Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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