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        Central Excise

        2018 (7) TMI 425 - HC - Central Excise

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        Court orders re-do of case, sets aside Exhibit P7, emphasizing fair procedures and right to be heard. The Court declined to interfere with the Exhibit P7 order, citing the availability of an alternate remedy. Acknowledging the appellant's claim of unfair ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Court orders re-do of case, sets aside Exhibit P7, emphasizing fair procedures and right to be heard.

                                The Court declined to interfere with the Exhibit P7 order, citing the availability of an alternate remedy. Acknowledging the appellant's claim of unfair treatment due to non-hearing of the matter, the Court directed a re-do of the case, setting aside Exhibit P7. Emphasizing the importance of fair procedures and the right to be heard, the Court instructed the appellant or their representative to appear for a fresh hearing within a month. The Writ Appeal was disposed of without imposing any costs, ensuring justice through a proper and transparent process.




                                Issues:
                                1. Appellant aggrieved with Exhibit P7 order
                                2. Refusal to interfere with the order on the ground of alternate remedy
                                3. Allegation of unfair treatment due to non-hearing of the matter
                                4. Lack of procedure for recording presence of Counsel
                                5. Direction for re-doing the matter

                                Analysis:

                                1. The appellant was dissatisfied with Exhibit P7 order, which the learned Single Judge declined to interfere with citing the availability of an alternate remedy. The Court acknowledged the general reluctance to review such decisions but noted the appellant's claim of unfair treatment due to non-hearing of the matter despite the presence of Counsel.

                                2. Upon being informed of other appeals being heard on the same day with the appellants present, the Court directed the learned Standing Counsel to provide related files. However, due to practical difficulties, the entire files could not be produced, leading to inquiries about the procedure for recording Counsel's presence. It was revealed that while no such procedure existed previously, registers were now maintained for this purpose.

                                3. Despite the lack of controversion of the appellant's contention, the Court decided that the matter needed to be re-done. Emphasizing that no opinion was expressed on the merits of the case, Exhibit P7 was set aside. The appellant or their authorized representative was instructed to appear before the officer on a specified date for a fresh hearing, ensuring the matter's disposal within a month from the date of hearing.

                                4. The Court concluded the judgment by disposing of the Writ Appeal as indicated, without imposing any costs. The decision highlighted the importance of fair procedures and the right to be heard, ultimately ensuring that justice is served through a proper and transparent process.
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                                ActsIncome Tax
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