Court quashes order, remands for fresh consideration, directs personal hearing

The Court quashed the impugned order and remanded the matter back to the respondent for fresh consideration. The respondent was directed to provide a personal hearing opportunity to the petitioner's counsel within four months for a prompt resolution. The petitioner was instructed to cooperate, and the writ petition was disposed of without costs, with connected miscellaneous petitions closed.

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Issues:
Challenge to Order in Original passed without providing personal hearing to the petitioner's counsel.

Analysis:
The petitioner challenged an Order in Original passed without granting a personal hearing to their counsel, raising the issue that the summons were sent directly to the petitioner instead of the counsel who had entered appearance. The respondent argued that as per Section 37C of the Central Excise Act, summons can be issued to the person intended or their authorized agent; hence, the petitioner was at fault for not informing their counsel about the hearing dates. The respondent contended that personal hearings were scheduled three times, but the petitioner did not attend, leading to the assessment order being passed.

The petitioner's counsel argued that they would have presented the case effectively if given the opportunity, citing previous judgments. The Court acknowledged that while parties are generally required to appeal, exceptions are made when denial of opportunity causes prejudice. The Court noted discrepancies in the communication of hearing dates to the counsel and petitioner, leading to the final order being issued without the counsel's representation.

In light of the petitioner's submissions, the Court decided to quash the impugned order and remand the matter back to the respondent for fresh consideration. The Court directed the respondent to provide a personal hearing opportunity to the petitioner's counsel, emphasizing the need for a prompt resolution within four months. The petitioner was instructed to cooperate for the swift conclusion of the proceedings without unnecessary delays. The writ petition was disposed of without costs, and connected miscellaneous petitions were closed.

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