Court sets aside Tribunal orders, emphasizes natural justice principles, directs fair hearing with proper notice.

The Court allowed the writ petition, setting aside the Tribunal's orders and directing a hearing after ensuring proper notice to the parties. The decision emphasized the importance of principles of natural justice and providing an opportunity for parties to present their case before making decisions with civil consequences.

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Issues:
Challenge to orders passed by Customs, Excise and Service Tax Appellate Tribunal without hearing the petitioner.

Analysis:
The petition under Article 226 challenges the orders passed by the Tribunal without the petitioner being heard. The impugned orders allowed the Revenue's appeal and rejected the petitioner's application for recall/rectification without providing an opportunity for the petitioner to present its case. The petitioner was unrepresented as the notice of hearing was sent to the old address, leading to the orders being passed in absence of the petitioner.

The petitioner's grievance was that it had no notice of the hearing granted by the Tribunal before the final order was passed. The petitioner learned about the order only when a recovery notice was served at its new address. The application for recall/rectification highlighted that no notice of hearing was received by the petitioner due to the notice being sent to the old address. The Tribunal dismissed the application without hearing the petitioner, citing that the original order was passed on merits.

Both impugned orders were passed in the absence of the petitioner due to incorrect notice service by the Tribunal. The Court found that the orders were in breach of principles of natural justice as the petitioner was not given an opportunity to present its case. The Court exercised its jurisdiction under Article 226 and set aside the impugned orders, directing the Tribunal to hear the appeal after ensuring proper notice and representation.

In conclusion, the Court allowed the writ petition, setting aside the Tribunal's orders and directing a hearing after ensuring proper notice to the parties. The decision emphasized the importance of principles of natural justice and providing an opportunity for parties to present their case before making decisions with civil consequences.

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