Natural justice and opportunity of hearing remain relevant even where prior adjournments were exhausted under procedural limits.

Interference at the threshold on alleged breach of natural justice was considered in light of the petitioner's request for an opportunity on merits and the refusal of adjournment after three opportunities under Section 33A of the Central Excise Act, 1944. The text notes that strict procedural compliance does not always bar grant of an additional opportunity in an appropriate case. Notice was issued for final disposal, with liberty to the petitioner to approach the Court if coercive steps are taken by the authority.

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Issues: Whether interference was warranted at the threshold on the ground of alleged breach of principles of natural justice and denial of opportunity before the authority.

Analysis: The petition was placed for notice of final disposal on the basis that the petitioner had sought an opportunity before the authority on merits and that the request for adjournment had not been granted in view of the limit of three opportunities and Section 33A of the Central Excise Act, 1944. It was also noticed that strict procedural adherence would not necessarily preclude grant of opportunity in an appropriate case.

Outcome: Notice issued for final disposal, with liberty to the petitioner to approach the Court in case of coercive steps by the authority.

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