TMI Blog2017 (10) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... n violation of the principles of the natural justice without affording an opportunity of personal hearing to the petitioner - Held that: - when the petitioner has filed the appeal giving a particular address, they are entitled for notice being served on the said address and since, the intimation did not reach them, they did not appear for the personal hearing and therefore, the respondents have pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 (STA-I) dated 20.12.2016. It is not in dispute as against the impugned order, the petitioner has an effective alternate remedy by way of appeal under Section 86 of the Finance Act 1994 before the CESTAT. However, the petitioner has by-passed the appellate remedy and filed writ petition on the only ground that the impugned order has been passed in violation of the principles of the natural jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Be that as it may. When the appeal was presented before the appellate authority, the address for service was given at Armenian Street. Therefore, the authority was bound to issue notice for personal hearing to the said address. In the written instructions given by the Assistant Commissioner of GST and Central Excise, Egmore Division to the Assistant Commissioner, Legal Section, Chennai North Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is writ petition is allowed and the impugned order is set aside and the matter is remanded to the second respondent for fresh consideration. The second respondent shall issue notice for personal hearing to the petitioner's address at New No.78, Old No.79, 2nd Floor, Armenian Street, Chennai -1 and hear the petitioner in person and pass order on merits and accordance with law. No costs. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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