Natural justice requires notice and hearing before modifying a classification list; alternate remedy cannot cure the breach.

An order modifying a classification list could not be sustained because it was passed without a show cause notice or hearing, in breach of natural justice and the procedural requirements under the Central Excise Rules. The court held that the availability of an appellate remedy did not justify relegating the assessee to appeal where the primary order itself suffered from a clear procedural violation. The modification order was therefore quashed, and the matter was directed to be reconsidered afresh after issuing notice and granting a hearing.

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Issues: (i) Whether the order modifying the classification list was vitiated for want of notice and hearing in breach of natural justice; (ii) Whether the existence of an appellate remedy warranted relegation to appeal despite the procedural lapse.

Issue (i): Whether the order modifying the classification list was vitiated for want of notice and hearing in breach of natural justice.

Analysis: The modification of the classification list was made without issuing a show cause notice and without affording an opportunity of hearing. The procedural requirement under the Central Excise Rules was therefore not complied with, and the order was passed in breach of the principles of natural justice.

Conclusion: This issue is decided in favour of the assessee.

Issue (ii): Whether the existence of an appellate remedy warranted relegation to appeal despite the procedural lapse.

Analysis: Although an appellate remedy was available, the absence of notice and hearing, coupled with the violation of natural justice, made the case unsuitable for relegation to the alternative remedy.

Conclusion: This issue is decided in favour of the assessee.

Final Conclusion: The impugned modification order was quashed and the matter was directed to be reconsidered afresh after issuing notice and granting hearing.

Ratio Decidendi: An order affecting civil consequences cannot be sustained when passed without notice and opportunity of hearing, and the availability of an appellate remedy does not bar writ relief where natural justice is violated.

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