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2024 (2) TMI 138 - AT - Central ExciseRefund claim - appellant has made payment of duty through PLA at Nil payment through CENVAT credit - Area based exemption vide Notification No.56/2002-CE dated 14.11.2002 and Notification No.01/2010-CE dated 06.02.2010 - ex parte order without giving any reasonable opportunity of hearing to the appellant - violation of principles of natural justice - HELD THAT:- The impugned order passed by the learned Commissioner (Appeals) ex parte is without affording an opportunity of hearing to the appellant. Further, it is found that one consolidated hearing notice granting opportunity of hearing on three different dates i.e. 09.09.2022, 16.09.2022 and 23.09.2022 is clearly in violation of the principles of natural justice. This issue has been considered by the Hon’ble High Court of Gujarat in the case of REGENT OVERSEAS PVT LTD AND 1 VERSUS UNION OF INDIA AND 1 [2017 (3) TMI 557 - GUJARAT HIGH COURT] wherein the Hon’ble High Court has held as notice for personal hearing was Kat served upon the petitioners in accordance with law, no one could remain present for personal hearing on behalf of the petitioners on the dates specified in the notice and the adjudicating authority has proceeded on the footing that three adjournments have been granted and has passed and the impugned ex parte order. The impugned order is not sustainable in law and therefore, the same is set aside and the case remanded back to the learned Commissioner (Appeals) with the direction to decide the same on merits after giving reasonable opportunity of hearing to the appellant and thereafter pass a reasoned order in accordance with law - the appeals are allowed by way of remand.
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