Natural justice and personal hearing requirements invalidated dismissal of an appeal for pre-deposit non-compliance.

Dismissal of an appeal for non-compliance with pre-deposit requirements under Section 35F could not be sustained where the appellants had requested a personal hearing but none was afforded. The denial of hearing in an appeal rejected on a pre-deposit issue was treated as a serious procedural defect and a gross violation of natural justice. The appellate order was therefore set aside, and the matter was remanded for de novo consideration after granting the applicants a personal hearing.

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Issues: Whether dismissal of the appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excises and Salt Act, 1944, without granting a requested personal hearing, violated principles of natural justice and warranted setting aside of the order and remand.

Analysis: The appellate order was passed without affording the appellants a personal hearing, despite their request in the appeal memorandum. The denial of hearing in a matter involving rejection for non-compliance with pre-deposit requirements was treated as a serious procedural infirmity amounting to a gross violation of natural justice. On that basis, the order could not be sustained.

Conclusion: The impugned order was set aside and the matter was remanded to the Collector of Central Excise (Appeals), Calcutta for de novo decision after granting personal hearing to the applicants.

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