Natural justice requires personal hearing in appeal; appellate order set aside and matter remanded for fresh disposal.

An appellate authority must consider a request for personal hearing and afford both sides an opportunity to be heard; failure to do so amounts to denial of natural justice. As the impugned appellate order did not record any consideration of the Department's request for hearing, it was treated as procedurally defective. The order was therefore set aside and the matter remanded to the Collector (Appeals) for fresh disposal after granting personal hearing to both sides.

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Issues: Whether the impugned appellate order was liable to be set aside and the matter remanded on the ground that the Department was denied an opportunity of personal hearing and, therefore, principles of natural justice were violated.

Analysis: The appellate order did not record any consideration of the Department's request for personal hearing. In an appeal before the appellate authority, a request for hearing must be considered and an opportunity of hearing afforded to both sides. The absence of such opportunity amounted to denial of natural justice.

Conclusion: The impugned order was set aside and the matter was remanded to the Collector (Appeals) for fresh disposal after granting personal hearing to both sides.

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