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
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. (AI Summary)