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Juicy Beverages P. Ltd. Vs. Commissioner of C. Ex.

Juicy Beverages P. Ltd. vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 31, 1999
~2 min read
https://sooperkanoon.com/case/15519

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Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Subject
Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue
Service Tax

Parties & Advocates

Appellant / Petitioner

Juicy Beverages P. Ltd.

Respondent

Commissioner of C. Ex.

Legal References

Reported In
(1999)(114)ELT331TriDel

Excerpt

1. ld. advocate shri j.p. kaushik, points out that the order-in-original dated 14-2-1994 leading to the impugned order has been passed in gross violation of the principles of natural justice.the show cause notice in the said case was issued on 5-8-1993. but this show cause notice has been decided by the concerned assistant collector referring to the applicant's reply to the earlier show cause notice and to the earlier record of personal hearing, which resulted in order-in-original no. 67/ac/d/93, dated 30-7-1993. he submits that granting of personal hearing is the mandatory requirement under the central excise rules. breach of that leads to infirmity in the order and therefore, entire proceedings are not at all sustainable.3. we agree with the submissions of the ld. advocate shri j.p. kaushik that order-in-original in the present case leading to the impugned order passed by the lower appellate authority was passed in utter violation of the principles of natural justice. therefore, the entire proceedings get vitiated. hence, we set aside the impugned order and set aside the order-in-original dated 14-2-1994 and remand the matter to the concerned adjudicating authority for de novo adjudication in accordance with the principles of natural justice.4. since the appeal itself has been allowed by way of remand, stay petition also gets disposed of.

Full Judgment

1. Ld. Advocate Shri J.P. Kaushik, points out that the order-in-original dated 14-2-1994 leading to the impugned order has been passed in gross violation of the principles of natural justice.

The show cause notice in the said case was issued on 5-8-1993. But this show cause notice has been decided by the concerned Assistant Collector referring to the applicant's reply to the earlier show cause notice and to the earlier record of personal hearing, which resulted in Order-in-Original No. 67/AC/D/93, dated 30-7-1993. He submits that granting of personal hearing is the mandatory requirement under the Central Excise Rules. Breach of that leads to infirmity in the order and therefore, entire proceedings are not at all sustainable.

3. We agree with the submissions of the ld. Advocate Shri J.P. Kaushik that order-in-original in the present case leading to the impugned order passed by the lower appellate authority was passed in utter violation of the principles of natural justice. Therefore, the entire proceedings get vitiated. Hence, we set aside the impugned order and set aside the order-in-original dated 14-2-1994 and remand the matter to the concerned adjudicating authority for de novo adjudication in accordance with the principles of natural justice.

4. Since the appeal itself has been allowed by way of remand, stay petition also gets disposed of.

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