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2019 (5) TMI 1276 - HC - Central ExciseDoctrine of Bias - Refusal to transfer appeal from Commissioner (Appeals) Ludhiana to some other Commission (Appeals) - transfer sought on the ground that wife is holding the charge of Commissioner (Appeals) and the officer who reviewed the order passed by the Assistant Commissioner and directed him to file appeal on his behalf before the Commissioner (Appeals) is her husband - there is reasonable apprehension in the mind of the petitioner about bias in deciding his appeal pending before Commissioner (Appeals), Ludhiana - principles of natural justice. HELD THAT:- In view of the settled legal position enunciated above, the following broad principles emerge:- i) Question of bias depends on the facts and circumstances of each case. It cannot be an imaginary one or come into existence by an individual’s perception based on figment of imagination. ii) Justice should both be done and be manifestly seen to be done. Nothing is to be done which creates even a suspicion that there has been an improper interference with the course of justice. iii) To adjudge the attractability of plea of bias, a court is required to adopt a deliberative and logical thinking based on the acceptable touchstone and parameters for testing such a plea and not to be guided or moved by emotions or for that matter by one’s individual perception or misguided intuition. The petitioner alleges that Mrs. Charul Baranwal is holding the charge of Commissioner (Appeals) Ludhiana and she is wife of Commissioner who had reviewed order passed by Assistant Commissioner and directed him to file appeal on his behalf before Commissioner (Appeals). Thus, the husband is holding charge of appellant whereas the wife is holding charge of appellate authority. Consequently, there is reasonable apprehension in the mind of the petitioner about the bias. The communication dated 5.11.2018, Annexure P.8 passed by Chief Commissioner, CGST, Chandigarh in refusing to transfer appeal of the petitioner from Commissioner (Appeals) Ludhiana to some other Commissioner (Appeals) is set aside. The appeal of the petitioner is transferred from Commissioner (Appeals), Ludhiana to Commissioner (Appeals), Jalandhar, who will decide the same afresh after hearing the parties in accordance with law. Petition allowed.
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