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2018 (4) TMI 1823 - AT - Service Tax


Issues involved: Appeal against order in appeal No. 171/2011/COMMR-A/RBT/RAJ passed by the Commissioner (Appeals) Central Excise, Rajkot due to non-receipt of hearing notice leading to violation of principles of natural justice.

Analysis:

The judgment delivered by Dr. D.M. Misra of the Appellate Tribunal CESTAT Ahmedabad addressed the issue raised by the appellant regarding their non-attendance at the personal hearing before the Adjudicating Authority due to the alleged non-receipt of the hearing notice. The appellant's advocate highlighted that they only received one notice with consecutive hearing dates, leading to a situation where they missed the hearing. The Ld. Commissioner (Appeals) acknowledged this as a violation of principles of natural justice but proceeded to decide the appeal without remanding the matter. The appellant requested a remand to the adjudicating authority to submit their reply to the Show Cause Notice (SCN) and participate in the adjudication proceedings, emphasizing the importance of adhering to due process.

During the proceedings, the Ld. Advocate for the appellant assured that they would not seek unwarranted adjournments and committed to filing a reply to the SCN within one month from the date of communication of the order. The Revenue's representative had no objection to remanding the matter to the adjudicating authority. In the interest of justice, the Tribunal found it appropriate to grant a final opportunity to the appellant to submit their reply to the SCN and appear for a personal hearing before the Adjudicating Authority. Consequently, the appeal was allowed by way of remand to ensure the appellant's right to be heard and participate in the adjudication process, thus upholding the principles of natural justice and fair procedure.

 

 

 

 

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