By TIOL News Service

MUMBAI, JUNE 02, 2017: APPEALS have been filed against the order dated 30.04.2007 passed by the CCE, Belapur.

The appeals were heard recently by the CESTAT.

On perusal of paragraph 31 of the adjudication order, the Bench remarked that the adjudicating authority had followed the findings of his predecessor and passed the order without examining the matter before him objectively .

It was further observed –

"Law being well settled in the case of Gullapalli Nageshwar Rao vs. Andhra Pradesh State Road Transport Corporation – AIR 1958 SC 308 that a decision must be of the same person who has heard the matter and applied his mind. Therefore, if one person hears and other decides, then the personal hearing becomes an empty formality. This ground alone is enough to remand the matter back to the learned adjudicating authority to grant a fresh hearing to the appellant on all issues which were subject matter of the show cause notice…"

The appeals were remanded to the adjudicating authority.

Reference in passing:

1053/02/2017-CX, Dated: March 10, 2017 [ Master Circular on Show Cause Notice, Adjudication and Recovery]

(See 2017-TIOL-1841-CESTAT-MUM)