TaxTMI 
TaxTMI 
1991 (9) TMI 190
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.... [Order per : Harish Chander, Vice President]. - The Collector of Central Excise, Patna, has filed this appeal being aggrieved by the order passed by the Collector of Central Excise (Appeals), Calcutta. Shri M.S. Arora, the learned JDR, has appeared on behalf of the appellant-Collector and pleaded that there was denial of principles of natural justice. He referred to internal page 3, para 5 of ....
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.... very old, a direction be given by the Tribunal to the Collector (Appeals), for disposal of the matter within a short period. 2. We have heard both the sides. There is merit in the argument of the learned JDR about the denial of principles of natural justice. Para 5 of the grounds of appeal in internal page 3 of the Collector is reproduced below :- "It is submitted that the Collector (A) has pas....
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....". We have also perused the order passed by the Collector (Appeals). Nowhere there is mention of the appellant's prayer for grant of personal hearing in the impugned order. We are of the view that when an appellant makes a prayer before an appellate forum for grant of personal hearing, principles of natural justice require that the personal hearing should be granted. Accordingly, we are of the vi....