TMI Blog1999 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... was drawn and the Writ Petition be entertained. This Court found that the Appellate authority has the jurisdiction to entertain the appeal even in those cases where the principles of natural justice have been violated and since the matter has to be examined on the basis of record and correspondence, the petitioner was directed to file an Appeal. The application for stay was also directed to be disposed of within two weeks from the date of the submission of copy of Judgment. The Commissioner of Customs Central Excise (Appeals) considered the various questions raised by the petitioner including those documents which were relied on by the adjudicating authority and a copy of which was not provided. It is observed that, these documents are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein, it was observed that, "If an inferior court or tribunal of first instance acts wholly without jurisdiction or patently in excess of jurisdiction or manifestly conducts the proceedings a before it in a manner which is contrary to the rules of natural justice and all accepted rules of procedure and which offends the superior Court's sense of fair play the superior Court may, quite properly exercise its power to issue the prerogative writ or certiorari to correct the error." It is stated that the order passed in violation of principles of natural justice is a nullity and can be ignored with impunity. Reliance is placed on the Judgment given by Madras High Court in 1981 (8) E.L.T. 184 in the case of New Wood Pvt. Ltd. v. Superintende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of Annexure 'D' dated 13-11-1998, wherein, it was mentioned : "It was pointed out to them that any document relied upon, if it is from their own company need not be shown to them as the same is available with them." Mutuality of interest was stated not existing in reply thereof. 5.I have considered over the matter. 6.Reliance is also placed on the Judgment given in State Bank of Patiala and Others v. S.K. Sharma (AIR 1996 S.C. 1669), wherein, affording a reasonable and adequate opportunity to an employee was considered a procedural provision, violation of which, cannot be said to automatically vitiate the enquiry held or order passed. Distinction was drawn between the cases of no opportunity/no hearing and that of the procedural I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sunshine India Pvt. Ltd. v. Customs (ILR 1992 Kar. 2644). The observations of Kerala High Court in the case of M/s. Rubicon v. Collector of Central Excise [1989 (44) E.L.T. 401 (Ker.) = 1989 ECR 2693] were admitted to the effect that the words 'undue hardship' are germane in considering the application for stay and not while dealing with the application under Section 35F. 8.In Appropriate Authority and Another v. Smt. Sudha Patil and Another (235 ITR 118), it was observed by the Apex Court that the finding of the Tribunal can be interfered with, if the High Court comes to the conclusion that in arriving at the conclusion the Tribunal has failed to consider some relevant materials or has considered some extraneous and irrelevant materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) = 154 ITR 172] are also relevant, wherein, it was observed that, "There are, of course, cases which demand that interim orders should be made in the interests of justice. Where gross violations of the law and injustices are perpetrated or are about to be perpetrated, it is the bounden duty of the Court to intervene and give appropriate interim relief. In cases where denial of interim relief may lead to public mischief, grave irreparable private injury or shake a citizen's faith in the impartiality of public administration, a court may well be justified in granting interim relief against public authority. But since the law presumes that public authorities function properly and bona fide with due regard to the public interest, a court mus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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