2008 (1) TMI 269 - AT - Service Tax

Failure of justice - reasonable opportunity of being heard - no representation for the party despite notice held that another reasonable opportunity of being heard ought to have been given to the assessee when it was informed that a partner of the firm had passed away in the near past - impugned order is set aside the and Commissioner is directed to pass fresh order of adjudication in accordance with law after giving the appellants a reasonable opportunity of being personally heard

Summary

Issues: Failure of justice due to lack of proper hearing opportunity

In the judgment delivered by the Appellate Tribunal CESTAT CHENNAI, the issue at hand involved a case where the impugned order was passed without giving the party a proper opportunity to be heard. The tribunal noted that despite the party's application for adjournment due to the death of one of the partners, the learned Commissioner proceeded with the adjudication, leading to a failure of justice. The tribunal emphasized the importance of providing a reasonable opportunity of being heard to the assessee in such circumstances.

The tribunal found that the impugned order was passed without considering the party's request for adjournment following the death of a partner, which was crucial information affecting the proceedings. The tribunal highlighted that the failure to provide another opportunity for the party to be heard was a clear violation of the principles of natural justice. As a result, the tribunal set aside the impugned order and directed the learned Commissioner to conduct a fresh adjudication while ensuring that the appellants are given a reasonable opportunity to be personally heard. This decision was made to rectify the failure of justice in the initial proceedings and uphold the principles of fairness and due process.

The judgment concluded by allowing the appeals by way of remand, emphasizing the importance of ensuring that all parties involved in a legal proceeding are afforded a fair and just opportunity to present their case. The tribunal's decision to set aside the impugned order and order a fresh adjudication underscored the significance of upholding the principles of natural justice and providing a level playing field for all parties in legal proceedings. The tribunal's ruling served as a reminder of the importance of procedural fairness and adherence to due process in administrative and legal proceedings.