Quashed Central Excise order passed without providing opportunity of personal hearing

Last updated: 22 July 2021

Court :
Madras High Court

Brief :
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.

Citation :
[W.P. No. 14099 of 2014 and MP No. 1 of 2014 decided on July 6, 2021

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.