Natural justice in appellate proceedings requires a proper hearing before disposal; ex parte decision was set aside and remitted.

An appellate order passed by a successor officer without granting a fresh hearing was found vulnerable where the appellants had not been properly heard. The record showed that although a hearing had been listed before one officer, the matter was later disposed of ex parte on a subsequent date when the appellants did not appear, and the final order was issued by a successor on the existing record. The disposal without affording a proper opportunity of written and oral hearing offended natural justice, so the order was set aside and the matter remitted for fresh decision.

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Issues: Whether the impugned order was vitiated for denial of natural justice because the appellants were not actually heard by the Commissioner (Appeals).

Analysis: The record showed that a hearing had been granted before one officer, but the order was ultimately passed by a successor on the basis of the record without a fresh hearing. The material also indicated that the matter had been taken up ex parte when the appellants did not appear on the later date. Such disposal without affording the appellants a proper opportunity of being heard offended the principle of natural justice.

Conclusion: The impugned order was set aside and the proceedings were remitted to the Commissioner (Appeals) for fresh disposal after giving the appellants adequate opportunity of written and oral hearing.

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