Personal Hearing

[Srivatsan Krishnamachari]

Dear Experts,

we have missed the Personal Hearing date and not even given postponment letter. This happened in the Jt.Commissioner level. However, dept. makes this issue one side. Can i appeal the same in the next level?.

Kindly provide your valuable suggestions.

Thanking You

Srinivas

[KASTURI SETHI]

As per Section 33 of Central Excise Act, 1944, three times adjournment are granted to the party. Pl. note the word, "adjournments". If you have not received any letter or you have missed by any other reason, you may request one more opportunity for hearing to the adjudicating authority.

[MADAN RAHEJA]

Dear Sir, While correct legal proposition has been given in reply of Sh. Kasturi Sethi, it appears that case has been decided by Additional Commissioner, one sided. If this is so, then only option available is filing appeal with Commissioner (Appeals) within 60 days of receipt of order. If it is a service tax case, you can appeal for getting matter remanded back also.This is my view

[Ganeshan Kalyani]

Dear Experts, is there any provision for the authority to pass revised / rectification order. The querist can apply for the same. Such provision is there in VAT. Thanks.

[KASTURI SETHI]

No, Sir. No adjudicating authority can review its own order. Revising own order means reviewing its own order. If a case has been adjudicated, only filing appeal is the option. No court can review its own order except Supreme Court. Only Supreme Court can review or revise its own order.

[Ganeshan Kalyani]

Thanks a tonne Sir.

[MUKUND THAKKAR]

Sir,

Any authority will giving you 3 chance for appearing Hearing if you missing out all, than case has been decided one sided.

[Rajan Rajan]

Dear Sir,

Case has not been decided one sided.,In any event, you may be heard in person before the matter is decided

[Guest]

Dear Experts,

We have received a Show Cause Notice from C. Excise Joint Commissioner Audit-II Aurangabad , regarding to not paying Service Tax under Reverse Charge Mechanism against amount / remuneration paid to the Director. In this regard, we request for your opinion as per laws.

[KASTURI SETHI]

Sh.Melekar Ji,

Kindly ask specific query. Issue is absent.

[KASTURI SETHI]

The Department is not harsh. Though as per law not more than three adjournments are allowed but practically the department is liberal regarding grant of personal hearing. If any case is decided ex parte after granting three adjournments, even then the case is remanded back to the adjudicating authority. So there is no use of ex parte decision.

If request is made on reasonable ground, the adjudicating authority accepts the request. After all, ultimately natural justice is the goal of law.

[AJAY KUMAR]

if principles of natural justice has not been followed at the adjudicatory level by not giving enough opportunities for

the affected party to appear in person and present his case unless he himself foregoes such opportunity to appear in person (in writing), then it is quite obvious that the aggrieved party may take up the case to the appellate forum for remedy. There is a good possibility of the case being remanded back for following the principles of natural justice.

AI Summary

Missed Excise Hearing: Appeal Possible Within 60 Days; Adherence to Natural Justice Principles Highlighted A participant missed a personal hearing at the Joint Commissioner level for a Central Excise case and did not request a postponement. The discussion focuses on whether an appeal can be filed at the next level. Experts advise that the law allows for three adjournments, and if missed, an appeal can be filed with the Commissioner (Appeals) within 60 days. It is noted that adjudicating authorities cannot review their own orders, and if the case was decided ex parte, it may be remanded back. Emphasis is placed on following principles of natural justice.