Custom, Excise & Service Tax Tribunal
M/S. Shri Mahendra J Shah vs Cce & St, Indore on 26 August, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. III Excise Stay Application No. 57278-57279/2013 Excise Appeal No. 56740-56741/2013-EX[DB] [Arising out of Order-In-Original No. 09/SA/CCE/2013 dated 15.01.2013 passed by CCE, Delhi-lll, Gurgaon] For approval and signature: Honble Ms. Archana Wadhwa, Judicial Member Honble Mr. Manmohan Singh, Technical Member 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? M/s. Shri Mahendra J Shah, Appellants 2. Shri Bhogilal A Shah Vs. CCE & ST, Indore Respondent
Appearance:
Shri Kaushik I. Vyas, CA for the Appellants Shri Sanjay Jain, DR for the Respondent CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) Hon'ble Mr. Manmohan Singh, Member (Technical) Date of Hearing: 26.08.2013 FO ORDER NO._57548-57549/2013 Per Archana Wadhwa:
After dispensing with the condition of pre-deposit of penalties imposed upon both the appellants, we proceed to decide the appeals itself inasmuch as we find that the impugned order stand passed in violation of principle of natural justice.
2. The last date of hearing was fixed by the Commissioner on 25.01.2012, when the learned advocate appeared before the Commissioners and argued the matter. However, the Commissioner, before whom the hearing was conducted, got transferred subsequently, without passing the orders. Thereafter the new Commissioner joined on 12.06.2012 and without affording a fresh opportunity of hearing, passed the impugned order. It is well settled principle of law that one who decides, has to provide opportunity of hearing to the appellant. The personal hearing afforded by the first Commissioner would not cure the said defect. Accordingly, we set aside the impugned order and remand the matter to Commissioner for fresh decision, after observing the principle of natural justice.
3. Stay petitions as also appeals get disposed of in above manner.
(Dictated & pronounced in the open court)
(Archana Wadhwa) Member(Judicial)
(Manmohan Singh) Member(Technical)
Jyoti*
??
??
??
??
2
2