Unjust enrichment and fair hearing required remand after ex parte appellate rejection without effective opportunity to be heard.

Ex parte appellate orders rejecting the appeals on unjust enrichment were set aside because the appellants had not been given an effective opportunity to present their case. The matters were remanded to the jurisdictional appellate authority for fresh disposal after hearing the appellants and passing a speaking order in accordance with law. The document emphasizes that reconsideration was required in the interest of justice and in light of the settled law on unjust enrichment.

---

---

Issues: Whether the ex parte appellate orders rejecting the appeals on the ground of unjust enrichment should be set aside and the matters remanded for fresh decision after hearing the appellants.

Analysis: The appeals had been decided ex parte and the appellants were not afforded an effective opportunity to present their case. In the interest of justice, and in view of the settled law on unjust enrichment, the matters required reconsideration by the jurisdictional appellate authority after granting an opportunity of hearing and passing a speaking order.

Conclusion: The ex parte orders were set aside and both matters were remanded to the jurisdictional Commissioner of Central Excise (Appeals) for fresh disposal in accordance with law after hearing the appellants.

---