2019 (9) TMI 281 - HC - Central Excise

Appellate Tribunal's Order Set Aside for Denial of Natural Justice

EASTERN RETREADS PVT. LTD. Versus THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX (APPEALS), KOCHI

The High Court found a denial of natural justice in a case where the Appellate Tribunal passed an order without providing the appellant with an ... Principles of natural justice - appellant could not get opportunity of hearing - HELD THAT:- There occurred denial of natural justice in affording a reasonable opportunity to the appellant in the matter of hearing of the appeal before the Tribunal. Therefore we are inclined to remand the matter for a fresh hearing and disposal by the Appellate Tribunal - appeal allowed by way of remand. Issues involved: Denial of natural justice due to lack of opportunity for hearing before the Tribunal.In this case, the appellant raised questions of law regarding the impugned order of the Appellate Tribunal, highlighting that the Tribunal had passed the order without hearing the appellant. The Tribunal proceeded to decide the appeal based on the grounds raised by the appellant, despite the appellant not appearing for the final hearing. The appellant had submitted an adjournment application well in advance, but the Tribunal did not consider it before passing the order. Additionally, an application seeking rectification of mistake was dismissed without due consideration. The appellant contended that the merits of the appeal were considered incorrectly due to the lack of opportunity for a hearing. The High Court observed a denial of natural justice in failing to provide a reasonable opportunity for the appellant to be heard before the Tribunal. Consequently, the Court allowed the appeal, set aside the impugned order of the Tribunal, and directed the Tribunal to restore the appeal to its files for a fresh hearing and disposal, ensuring both parties are afforded an opportunity for hearing.This judgment emphasizes the fundamental principle of natural justice, highlighting the importance of providing parties with a fair opportunity to be heard before a decision is made. The Court recognized the denial of this opportunity in the present case, leading to the decision to remand the matter for a fresh hearing to rectify the lack of proper consideration of the appellant's submissions. The Court's decision to set aside the Tribunal's order and restore the appeal for a fresh hearing underscores the significance of procedural fairness and adherence to principles of natural justice in legal proceedings. The judgment serves as a reminder of the essential requirement for parties to have a meaningful chance to present their case and be heard before a decision that significantly impacts their rights is rendered.