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2013 (10) TMI 353 - HC - Central ExciseOpportunity of being heard – personal hearing before Settlement Commission - Held that:- Section 32F(1) of the Act provides for seeking an explanation in writing from the applicants as to why the applications should be proceeded with, while Section 32F(5) of the Act mandates giving of personal hearing while disposing of the application at the final hearing - Section 32F(1) does not prohibit the Settlement Commission from granting a personal hearing in respect of explanation offered by the applicant if the context so requires - This would be so even if one does not read the necessity of giving a personal hearing into Section 32F(1) of the Act, as applicable in all cases - At the personal hearing they could have explained the manner in which the earlier order dated 12 October 2007 of the Settlement Commission is applicable to their case - In this case the granting of personal hearing was in the context of the facts not an empty formality but required so as to do complete justice in the matter – Order set aside and the matter remanded back to the Settlement Commission to decide the matter afresh after giving an opportunity of personal hearing to the petitioners – Decided in favour of Petitioner.
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