9911796707
TMI Blog2003 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly, I allow the present application and proceed to deal with the appeal. 2. In the show-cause notice issued to the appellants, the department alleged suppression of removal of certain quantity of inputs during the period 1-4-96 to 18-3-98. The allegation was raised on the basis of detection of shortage of the said quantity of the goods in the appellant's factory by the officers of central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents be supplied to enable them to make an effective reply to the show-cause notice. The Addl. Commissioner, however, ignored the party's request and passed in order of adjudication in the matter, and that too, without giving the appellants any opportunity of being personally heard. The adjudicating authority, in its order, endeavoured to justify the non-grant of opportunity of hearing by observin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice by the adjudicating authority to the appellants. The view taken by the Addl. Commissioner that opportunity of being heard was not given to the party as they did not ask for it cannot be sustained in law. It is true that the appellants did not specifically ask for personal hearing in their letter dated 4-5-2000, but they did not expressly or impliedly waive their right to be heard, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing heard. This is the rule of audi alteram partem which requires to be strictly followed by all quasi judicial authorities. The fervent plea made by the party to the principles of natural justice was not examined in a manner be fitting an appellate authority. This lapse on the part of the lower appellate authority brings to the fore a legal infirmity in the impugned order. Both the orders are set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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