Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 308 - CESTAT, NEW DELHIOrder - Principles of natural justice - The appellant submits that they have been working from the same address at Indore and the matter was earlier being adjudicated by Indore, Commissionerate. However, Delhi Commissionerate, informed the appellant that the proceedings would not now be held in the office of Commissioner of Central Excise, (Adjudication), Delhi - Fixing of hearing notice on the Notice Board of Delhi Commissionerate, is not sufficient especially when the appellant is located in Indore - Commissioner could have made efforts to serve the notices through Indore Commissionerate - Return of the notices by the postal authorities with remarks that no firm stands found by them at the given address, is indicated of the fact that the notices were either being sent on the wrong address or at undelivered address - Hence, the impugned order having been passed without hearing them in person, is clearly violative of the principles of natural justice - Thus, the impugned order is set aside and matters remanded to Commissioner for fresh adjudication.
|