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2015 (11) TMI 955

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..... 2014. On the said date, counsel for the petitioner presented himself in the office of the respondent, but, the Commissioner of Central Excise, Jamshedpur was not available and therefore, this petitioner gave application praying therein that since the Commissioner is not available, the next date of hearing may be fixed in the month of December, 2014. Surprisingly, instead of the next date of hearing being fixed, the petitioner was served with an ex-parte order dated 9th February, 2015 passed without giving any adequate opportunity of being heard to the petitioner - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - W.P.(T) No. 2183 of 2015 - - - Dated:- 25-6-2015 - Mr. D.N. Patel And Mr. Ratnaker Bheng .....

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..... 014 respondent fixed hearing of the adjudication on 11th November, 2014. On the said date, counsel for the petitioner presented himself in the office of the respondent, but, the Commissioner of Central Excise, Jamshedpur was not available and therefore, this petitioner gave application praying therein that since the Commissioner is not available, the next date of hearing may be fixed in the month of December, 2014. Surprisingly, instead of the next date of hearing being fixed, the petitioner was served with an ex-parte order dated 9th February, 2015 passed without giving any adequate opportunity of being heard to the petitioner. Therefore, the order dated 9th February, 2015, passed by the Commissioner, Central Excise, Jamshedpur, which is A .....

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..... ed order, hence, this writ petition may not be entertained by this court. REASONS: 4. Having heard counsel for both sides and looking to the impugned order passed by the Commissioner, Central Excise, Jamshedpur dated 9th February, 2015, we, hereby, quash and set aside the order dated 9 th February, 2015, passed by the Commissioner, Central Excise, Jamshedpur, mainly for the following reasons: (I) Two show-cause notices were given by the respondents to this petitioner for two different periods and they were replied to by this petitioner in the month of October, 2014. Thereafter, the date of hearing was fixed by the Commissioner, Central Excise, Jamshedpur, but Commissioner, Central Excise, Jamshedpur, could not remain present .....

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