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TMI Blog2009 (12) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner to deposit 25% of the total amount of duty confirmed and penalty imposed on the ground that the principles laid down in the judgement of the Apex Court in Union of India v. Jesus Sales Corporation reported in 1996 (83) E.L.T. 486 (S.C.) has no universal application since it was confined to the facts of the said case which is evident from the judgment in J.T. (India) Exports v. Union of India reported in 2002 (144) E.L.T. 288 (Del.). Relying on the judgment in J.T. (India) Exports (supra) it has been submitted that a decision is an authority for what it decides and not for logically flows from the judgment. Since in the order impugned there is direction to deposit 25% of the total amount of duty confirmed and penalty imposed, civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants shall suffer irreparable private injury if pre-deposit is not dispensed with. In terms of guidelines mentioned in the case of Monotosh Saha v. Special Director, Enforcement Directorate, 2008 (229) E.L.T. 492 (S.C.), I partly allow application of the appellants for dispensing with pre-deposit and direct them to deposit the 25% of the total amount of duty confirmed and penalties imposed within two weeks of receipt of this order and report compliance within three weeks. On compliance of this order, recovery of the rest amount shall remain stayed till disposal of the appeal. Additional Commissioner of Central Excise, Kolkata-III Commissionerate and also concerned Divisional AC/DC are directed to inform within three weeks of the recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are well-settled. The first and foremost principle is what is commonly known as audi alteram partem rule. It says that none should be condemned unheard. Notice is the first limb of this principle. It must be precise and unambiguous. It should appraise the party determinatively the case he has to meet. Time given for the purpose should be adequate so as to enable him to make his representation. In the absence of a notice of the kind and such reasonable opportunity, the order passed against the person in absentia becomes wholly vitiated. Thus it is but essential that a party should be put on notice of the case before any adverse order is passed against him. This is one of the most important principles of natural justice. It is after all an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within what limits are they to be confined? Over the years by a process of judicial interpretation two rules have been evolved as representing the principles of natural justice in judicial process, including therein quasi judicial and administrative process. They constitute the basic elements of a fair hearing, having their roots in the innate sense of man for fair-play and justice which is not the preserve of any particular race or country but is shared in common by all men….. 14. Even if grant of an opportunity is not specifically provided for it has to be read into the unoccupied interstices and unless specifically excluded principles of natural justice have to be applied. Even if a statute is silent and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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