TMI BlogPersonal HearingX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Experts, we have missed the Personal Hearing date and not even given postponment letter. This happened in the Jt.Commissioner level. However, dept. makes this issue one side. Can i appeal the same in the next level?. Kindly provide your valuable suggestions. Thanking You Srinivas - Reply By KASTURI SETHI - The Reply = As per Section 33 of Central Excise Act, 1944 , three times ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... journment are granted to the party. Pl. note the word, adjournments . If you have not received any letter or you have missed by any other reason, you may request one more opportunity for hearing to the adjudicating authority. - Reply By MADAN RAHEJA - The Reply = Dear Sir, While correct legal proposition has been given in reply of Sh. Kasturi Sethi, it appears that case has been decided by A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Commissioner, one sided. If this is so, then only option available is filing appeal with Commissioner (Appeals) within 60 days of receipt of order. If it is a service tax case, you can appeal for getting matter remanded back also.This is my view - Reply By Ganeshan Kalyani - The Reply = Dear Experts, is there any provision for the authority to pass revised / rectification order. The que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rist can apply for the same. Such provision is there in VAT. Thanks. - Reply By KASTURI SETHI - The Reply = No, Sir. No adjudicating authority can review its own order. Revising own order means reviewing its own order. If a case has been adjudicated, only filing appeal is the option. No court can review its own order except Supreme Court. Only Supreme Court can review or revise its own order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By Ganeshan Kalyani - The Reply = Thanks a tonne Sir. - Reply By MUKUND THAKKAR - The Reply = Sir, Any authority will giving you 3 chance for appearing Hearing if you missing out all, than case has been decided one sided. - Reply By Rajan Rajan - The Reply = Dear Sir, Case has not been decided one sided., In any event, you may be heard in person before the matter is decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By Hiraman Malekar - The Reply = Dear Experts, We have received a Show Cause Notice from C. Excise Joint Commissioner Audit-II Aurangabad , regarding to not paying Service Tax under Reverse Charge Mechanism against amount / remuneration paid to the Director. In this regard, we request for your opinion as per laws. - Reply By KASTURI SETHI - The Reply = Sh.Melekar Ji, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kindly ask specific query. Issue is absent. - Reply By KASTURI SETHI - The Reply = The Department is not harsh. Though as per law not more than three adjournments are allowed but practically the department is liberal regarding grant of personal hearing. If any case is decided ex parte after granting three adjournments, even then the case is remanded back to the adjudicating authority. So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no use of ex parte decision. If request is made on reasonable ground, the adjudicating authority accepts the request. After all, ultimately natural justice is the goal of law. - Reply By AJAY KUMAR - The Reply = if principles of natural justice has not been followed at the adjudicatory level by not giving enough opportunities for the affected party to appear in person and present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case unless he himself foregoes such opportunity to appear in person (in writing), then it is quite obvious that the aggrieved party may take up the case to the appellate forum for remedy. There is a good possibility of the case being remanded back for following the principles of natural justice. - Personal Hearing - Query Started By: - Srivatsan Krishnamachari Dated:- 20-7-2016 Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise - Got 11 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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