2018 (10) TMI 753

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..... IL CHOUDHARY: The present appeal is filed by the Appellants against the Order-in-Original No. ALW-EXCUS-000-COM-012-17-18 dated 25.07.2017 passed by the Commissioner of Central Goods & Service Tax, Alwar. The period in dispute is April, 2011 to 24th September, 2013. 2. The brief facts of the case are that, during the period under consideration, the Appellants were engaged in the manufacture of .....

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..... Appellants and Shri S.K. Bansal, learned DR for the Revenue. 4. The learned counsel for the Appellants, at the very outset, submitted that while passing the impugned order no proper opportunity of hearing was granted by the authorities below which amounts to violation of principle of natural justice. He fairly submitted that, though three opportunities were given to the Appellants vide letter da .....

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..... d to the Appellants which they did not avail, so there is no violation of principle of natural justice. Hence, impugned order be upheld. 5. After hearing both sides and on perusal of the material available on record, it is evident that the adjudicating authority has granted three opportunities of personal hearing in a row i.e 06.06.2017, 07.06.2017 and 08.06.2018, which, prima facie, appears to b .....

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..... es we arrive on the conclusion that a reasonable opportunity of hearing was not provided to the appellant before imposing penalty on him and therefore, principle of natural justice has been violated by the adjudicating authority. 5.5 In view of the facts and circumstances of the case stated above we set aside the order of imposition of penalty on the appellant with the direction that the ld. Com .....

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..... o made clear that if the Appellants would not cooperate with the authorities below, the law will take its own course. The Appellants are directed to appear before the adjudicating authority on or before 09.10.2018, and seek opportunity of hearing. 7. With these observations, the appeal filed by the assessee-Appellants is allowed by way of remand. (Dictated & pronounced in the open court)
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