Personal hearing requirement under excise appeal procedure led to remand for fresh consideration.

An appellate order was challenged for being passed without granting the requested personal hearing and without proper compliance with statutory requirements under Section 35A(1) of the Central Excises & Salt Act, 1944. The appellants contended that the matter had been decided hurriedly and without due application of mind, and the departmental representative accepted that fresh examination was necessary. The order in appeal was therefore set aside and the matter was remanded for de novo consideration with an opportunity of personal hearing to the appellants.

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Issues: Whether the appellate order was vitiated for want of personal hearing and non-compliance with the statutory requirements, warranting setting aside of the order and remand for fresh consideration.

Analysis: The appellants complained that the appellate authority had decided the matter hurriedly, without granting the personal hearing specifically requested, and without properly applying its mind. The statutory right of hearing under Section 35A(1) of the Central Excises & Salt Act, 1944 was invoked. The departmental representative did not dispute that the matter required fresh examination and conceded that de novo consideration was appropriate.

Conclusion: The order in appeal was set aside and the matter was remanded to the Collector of Central Excise (Appeals), New Delhi for de novo consideration after giving an opportunity of personal hearing to the appellants.

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