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2023 (2) TMI 776 - HC - Central ExciseViolation of principles of natural justice - non-availment of opportunity of cross-examination of the witnesses - non-grant of personal hearing as provided under the statute (audi alterem partem) - ex-parte order passed without hearing the petitioner or its authorized representative - HELD THAT:- This Court at the time of issuance of notice, had referred to the Section 33 of the Central Excise Act where the petitioner has pointed out that the action is violative of Section 33A of the Central Excise Act which otherwise, contemplates an opportunity of hearing to be granted minimum three times. Reference also made to the Circular No.1053/2/2017 dated 10.3.2017 issued by the Central Board of Excise and Customs, Ministry of Finance (Department of Revenue), New Delhi, where subject is `Master Circular on Show Cause Notice, Adjudication and Recovery Regarding’. It makes it quite clear that the department had, by way of the present circular streamlined and reiterated the requirement of grant of three opportunities of personal hearing with sufficient interval to the noticee who can avail the opportunity of being heard. It also insist on the separate communications to be made to the noticee for each opportunity of personal hearing. In fact, the separate communication for each hearing extension would be issued at sufficient interval - Maintaining of record of personal hearing and written submissions made during the personal hearing is also insisted upon by this very circular. It also follows that the adjudication order should be a speaking order which should stand the test of legality, fairness and reason of the appellate forum. It would be pertinent to note that the impugned order passed by the Adjudicating Authority he has specifically mentioned that such an opportunity was sought by the assessee. However, no such opportunity was granted and the aforesaid plea is not even dealt with by the Adjudicating Authority. As far as the Tribunal is concerned, we find that rejection of this plea is totally untenable. The order impugned passed by the authority concerned deserves to be quashed and set aside remitting the matter to the stage where it was left for the authority concerned to avail an opportunity within two weeks of the date of receipt of copy of this order through e-mail @ dharmadhikarihemant@gmail.com as also through R.P.A.D. Once this opportunity of personal hearing is granted, without seeking any further adjournment, the petitioner shall cooperate - Petition allowed.
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