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2014 (11) TMI 666 - BOMBAY HIGH COURTExemption under Notification No. 34/2003-C.E., dated 30-4-2003 - claiming simplified procedure for exempted units in respect of clearance of textile goods for export through merchant exporters - revenue observed that goods were not exported - Violation of principle of natural justice - Opportunity of personal hearing not granted - Held that:- Revisionary Authority ought to have granted a personal hearing to the petitioner and more particularly when letters for such request were written by partner of the petitioner-firm seeking indulgence on the ground that he being cancer patient, the Revisionary Authority ought not to have proceeded to pass an ex parte order. We are therefore of the opinion that it is in the interest of justice that the impugned orders which are passed by the Revisionary Authority without granting an opportunity to the petitioner to represent his case, cannot be sustained. - Decided in favour of assessee.
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