TaxTMI 
TaxTMI 
2013 (10) TMI 1467
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....igh Court of Judicature of Bombay in Writ Petition No. 1718 of 2003, dated 23-2-2011. By the impugned judgment and order, the High Court has set aside the order passed by the Development Commissioner, (Appellant No. 2), dated 4-6-2003. 4. The facts in brief are as follows : - The Respondent No. 1 - M/s. Hanil Era Textiles Ltd. is a 100% export oriented unit in textile sector. The Government had introduced a policy by which 100% export oriented unit is entitled to sell certain percentage of its produce in the Domestic Tariff Area ("the DTA" for short) after obtaining permission of the Development Commissioner. Thereafter, Respondent No. 1 applied for the grant of permission to the Appellant No. 2 for sale of its produce in the DTA for ....
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....ew lies with the Ministry of Commerce and Industry. 8. Per Contra, Shri C.A. Sundram, learned senior counsel appearing for the respondents would submit that at present he would not intend to go into the question as to whether the Development Commissioner has the power to review or not. The learned counsel would only submit that before passing an order of review the authority concerned had not issued a show cause notice to the respondent assessee(s). 9. In view of the statement made by Shri Sundaram, we are of the opinion that for the purpose of disposal of this appeal we need not have to pass an order on the issue as to whether the Development Commissioner has the power to review its own order passed earlier. 10. In the in....
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....aim of the rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice and therefore, this doctrine is the most paramount doctrine that goes to the root of all laws and to the concept of justice. The order passed by the Development Commissioner is in contravention to the principles of natural justice and is therefore cannot be sustained. In that view of the matter, we set aside the order passed by the Appellant No. 2, dated 4-6-2003. 11. Now we permit the Ministry of Commerce and Industry to issue an appropriate show cause notice to the Respondent No. 1, if they are of the view that the order passed by the Development Commissioner earlier requires to be reviewed and a fresh order requires to....