Tribunal overturns orders, citing lack of fair hearing. Remanded for fresh decision.

The Tribunal set aside the impugned orders due to the violation of principles of natural justice as the appellants were not given the opportunity to present their defense submissions. The matter was remanded to the original adjudicating authority for a fresh decision, with directions for the appellants to obtain the show cause notice, file a reply, and have a personal hearing within two months. The appellants agreed not to raise the issue of limitation regarding the notice, and the stay petition and appeal were disposed of accordingly.

---

---

Issues: Violation of principles of natural justice in passing the impugned order.

In the judgment delivered by Ms. Archana Wadhwa, it was noted that the order-in-original passed by the Deputy Commissioner, which was confirmed by the Commissioner (Appeals), did not consider any defense reply from the appellants. The appellants claimed they did not receive the show cause notice, so the question of filing a defense reply or seeking a personal hearing did not arise. The learned advocate argued that the Commissioner (Appeals) rejected these contentions. The Tribunal found that the impugned order was passed without the appellants presenting their defense submissions, which violated the principles of natural justice. The Commissioner (Appeals) also made observations about the lack of evidence regarding the appellants' entitlement to a specific benefit, which was deemed inappropriate given the circumstances. Consequently, the Tribunal set aside the impugned orders and remanded the matter to the original adjudicating authority for a fresh decision. The appellants were directed to obtain a copy of the show cause notice and file a reply within two months, with an assurance of a personal hearing. The appellants agreed not to raise the issue of limitation regarding the notice. The stay petition and appeal were disposed of accordingly.

---