M/S. Vinitha Chemicals Vs. Central Excise, Mangalore - Court Judgment

Excerpt:

1. after hearing for some time with reference to the stay petition, we find that the matter itself can be disposed of. accordingly appeal was taken for regular hearing.2. as can be seen from the impugned order the commissioner (appeals) has dismissed the appeal for non-compliance in terms of section 35f of the central excise act, 1944. it was brought to our notice that before rejecting the appeal for non-complaince no personal hearing has been granted.4. we find that tribunal has been consistently taking the view that quasi judicial authority are supposed to pass an order after providing an opportunity of hearing. since the opportunity has not been granted in this case, following the consistent view of the tribunal, the matter has been remanded to the concerned commissioner(appeals) to decide the stay matter afresh on providing an opportunity. thus, this appeal is disposed of. stay petition also just disposed of accordingly.

Judgment:

1. After hearing for some time with reference to the Stay petition, we find that the matter itself can be disposed of. Accordingly appeal was taken for regular hearing.

2. As can be seen from the impugned order the Commissioner (Appeals) has dismissed the appeal for non-compliance in terms of Section 35F of the Central Excise Act, 1944. It was brought to our notice that before rejecting the appeal for non-complaince no personal hearing has been granted.

4. We find that Tribunal has been consistently taking the view that Quasi Judicial authority are supposed to pass an order after providing an opportunity of hearing. Since the opportunity has not been granted in this case, following the consistent view of the Tribunal, the matter has been remanded to the concerned Commissioner(Appeals) to decide the stay matter afresh on providing an opportunity. Thus, this appeal is disposed of. Stay petition also just disposed of accordingly.