Natural justice in excise revision requires a personal hearing before disposal; the revisional order was set aside and remanded.

A revisional order in excise proceedings was set aside because the petitioners were not given a personal hearing before disposal of the revision application. The Court held that, where the grievance specifically concerns denial of hearing, natural justice requires an opportunity of oral hearing in revision. The matter was remanded for reconsideration on merits after affording the petitioners a hearing.

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Issues: Whether the revisional order disposing of the excise revision application without granting a personal hearing to the petitioners was liable to be quashed and the matter remanded for fresh decision.

Analysis: The revision was decided without hearing the petitioners, although the challenge before the Court specifically related to denial of hearing. The Court held that a personal hearing was necessary in the revisional proceedings and that the grievance was well founded. The appropriate course was to set aside the revisional order and direct reconsideration of the revision application on merits after hearing the petitioners.

Conclusion: The revisional order was quashed and the revision application was remanded for fresh hearing and decision on merits after affording the petitioners an opportunity of hearing.

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