2024 (2) TMI 138

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....d the Order-in-Original. For the sake of convenience, I may take the facts of Appeal No. E/60092/2023. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of pharmaceutical products i.e. Bulk Drugs falling under Chapter 29 of the First Schedule to the Central Excise Tariff Act, 1985 and is registered with the Central Excise Department. The appellant is availing the benefit of area based exemption vide Notification No.56/2002-CE dated 14.11.2002 and Notification No.01/2010-CE dated 06.02.2010 wherein the duty paid through PLA/TR-6 challan by the manufacturing unit is eligible for claiming refund as an incentive for development of industrial growth in the backward area. Accordingly, the appellant....

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.... to the appellant. Learned Commissioner (Appeals) has granted three dates of hearings i.e. 09.09.2022, 16.09.2022 and 23.09.2022 in one consolidated hearing Notice dated 17.08.2022 and thereafter without giving any reasonable opportunity of hearing passed ex parte impugned order. Learned Counsel further submits that notice of hearing dated 17.08.2022 whereby granting of three dates of hearing in one consolidated notice are violation of the principles of natural justice. In support of his submission, he relied upon the judgment of the Hon'ble High Court of Gujarat in the case of Regent Overseas Pvt. Ltd. Vs Union of India - 2017 (6) GSTL 15 (Guj.) wherein the Hon'ble High Court, after analyzing the procedure prescribed under law to be follow....

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....section (2) of Section 33A of the Act, when a personal hearing is fixed, it is open to a party to seek time by showing sufficient cause and in such a case, the adjudicating authority may grant time and adjourn the hearing by recording the reasons in writing. However, in view of the proviso thereto not more than three such adjournments can be granted. On a plain reading of sub-section (2) of Section 33A of the Act and the proviso thereto, what the same envisages is fixing a date of hearing and in case if a party asks for time and makes out sufficient cause, then to adjourn the hearing. Since the number of such adjournments is limited to three, the hearing would be required to be fixed on each such occasion, and on every occasion when time is....