1999 (9) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondents. [Order per : B.A. Khan, J.]. - Petitioner claimed and took benefit of concessional excise duty under notification 23/89 as amended by notification 123/89. Later Revenue put the company on notice raising a demand of Rs. 45 lacs or so on the plea that the benefit was taken wrongly. Upon adjudication demand was reduced to Rs. 21 lacs. 2. Petitioner took appeal to Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n case, it is established that the respondent was unable to appear before it for no fault of his own, the ends of justice would clearly require that the ex parte order against him should be set aside. No to do so on the ground of lack of power would be manifest injustice. Quite apart from the inherent power that every Tribunal and Court constituted to do justice has in his respect, CEGAT is clothe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification for the Tribunal to deny him hearing. The sequence of events indicated that Tribunal had acted both arrogantly and arbitrarily and in disregard of norms of natural justice. It may not have changed the result and outcome of appeal, but petitioner was certainly entitled to be heard in the circumstances and could not be denied hearing which constitutes a heart and soul of any adjudication. ....