Court Addresses Hearing Denial and Cross-Examination Issues, Emphasizes Natural Justice in Interim Relief Decision.

The HC addressed the petitioner's grievances concerning the lack of a hearing opportunity, the absence of a specific order for cross-examination, and the denial of a hearing for the second show cause notice. The HC issued notice for final disposal and interim relief, emphasizing natural justice principles and the case's specific circumstances.

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Issues involved:
1. Absence of opportunity of hearing
2. Non-passing of the order of cross-examination prior to final adjudication of show cause notices
3. Non-availment of any opportunity of hearing (virtual as well as physical) regarding the second show cause notice

Analysis:

Issue 1: Absence of opportunity of hearing
The petitioner, engaged in manufacturing S.S. Bilets/Ingots, Angles, Bars, Flates, registered with Central Excise Department, received show cause notices proposing confiscation of goods and penalties. The petitioner requested a personal hearing due to the pandemic and submitted a separate application for cross-examination. The petitioner raised concerns about the lack of a specific order denying cross-examination and the common order passed without a hearing for the second show cause notice. The petitioner approached the Court questioning the Order-in-Original on grounds of no opportunity of hearing.

Issue 2: Non-passing of the order of cross-examination
The petitioner specifically highlighted the absence of a specific order denying cross-examination and the decision of the authority to decide both show cause notices in a common order without a hearing. The petitioner sought relief, including setting aside the decision and directing the authority to allow cross-examination of specified persons. The Court noted the denial of the right to cross-examination in the Order-in-Original without a separate order, despite the petitioner's request.

Issue 3: Non-availment of any opportunity of hearing
The Court considered the petitioner's request for personal hearing in light of the virtual hearing arrangements during the pandemic. While the Court acknowledged the availability of alternative remedies, it also recognized the importance of natural justice principles, citing relevant legal precedents. The Court decided to issue notice for final disposal and interim relief, considering the breach of natural justice principles regarding cross-examination.

In conclusion, the judgment addresses the petitioner's grievances regarding the absence of a hearing opportunity, non-passing of the order for cross-examination, and the denial of a hearing for the second show cause notice. The Court's decision to issue notice for final disposal and interim relief reflects a balanced approach considering the legal principles of natural justice and the specific circumstances of the case.

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