2000 (5) TMI 1068 - AT - Central Excise

Appellate Tribunal allows appeal due to lack of natural justice in capacity determination.

The Appellate Tribunal CEGAT Kolkata allowed the appeal, remanding the matter to the Commissioner due to the lack of adherence to principles of natural ... Principles of natural justice - fixation of annual capacity - cyclostyled order - personal hearing - remand for de novo considerationPrinciples of natural justice - fixation of annual capacity - cyclostyled order - personal hearing - Validity of the commissioner's order fixing the appellants' annual capacity where the order was cyclostyled and passed without affording an opportunity to the appellants to be heard. - HELD THAT: - The impugned order fixed the unit's annual capacity but was a cyclostyled order passed in routine course without affording the appellants any opportunity to present their defence. The Tribunal recorded that similar orders had been set aside earlier following the ratio in 27 RLT 285. Since the requirements of principles of natural justice were not complied with, the order could not stand. The matter is remitted to the Commissioner for fresh consideration and the Commissioner is directed to pass de novo orders after affording the appellants a chance of personal hearing. [Paras 2, 3]Impugned order set aside and matter remanded to the Commissioner to pass de novo orders after affording the appellants a personal hearing.Final Conclusion: Appeal allowed by way of remand; the commissioner's order fixing annual capacity is quashed for breach of natural justice and the matter is remitted for fresh adjudication with opportunity of personal hearing. The Appellate Tribunal CEGAT Kolkata allowed the appeal by remanding the matter to the Commissioner as the principles of natural justice were not followed in fixing the annual capacity of the appellants' unit. The order was set aside due to lack of opportunity for the appellants to present their defense.