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CA Bimal Jain | Jul 21, 2021 | Views 1786742

Quashed Central Excise order passed without providing opportunity of personal hearing

Quashed Central Excise order passed without providing opportunity of personal hearing

In T.M. Hotels Private Limited v. the Additional Commissioner of Central Excise [W.P. No. 14099 of 2014 and MP No. 1 of 2014 decided on July 6, 2021] T.M. Hotels Private Limited (“the Petitioner”) prayed for quashing Order in Original No. 11/2014 (ST) dated April 04, 2014 (“Impugned order”) for being arbitrary and illegal as it was passed without providing an opportunity of personal hearing to the Petitioner.

The Hon’ble High Court, Madras noted that the summon were issued to the Petitioner instead of the counsel for the Petitioner (in whose name vakalatnama was given). Thus, there is a possibility that the Petitioner would not have informed about the summons to their counsel regarding the personal hearing and the same resulted in passing of the Impugned order without hearing the learned counsel of the Petitioner.

Held that the Petitioner should be provided with an opportunity of personal hearing for the purpose of submitting the judgments, documents and the grounds raised to defend their case.

Accordingly, quashed the Impugned order and remanded back for fresh consideration after providing an opportunity of being heard before passing order on merits and in accordance with law as expeditiously as possible.

DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.

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