INDORE BOTTLING COMPANY Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) AFTER dispensing with the condition of the pre -deposit of duty and penalties, I proceed to decide the appeals itself in as much as it is seen that the impugned orders stands passed by the Commissioner in violation of principles of natural justice.

(2.) LD . Advocate appearing for the Appellant submits that they have been working from the same address at Indore and the matter was earlier being adjudicated by Indore, Commissionerate. However, subsequently vide their letter dated 13 -1 -03, Delhi Commissionerate, informed the Appellant that the proceedings would not now be held in the office of Commissioner of Central Excise, (Adjudication), Delhi. As is clear from the observations made by the adjudicating authority, two notices of personal hearing sent to them were received back undelivered with postal remarks that no firm found on the given address. He submits that the address remains the same and it is obvious that the notices of hearing were sent to wrong addresses. Further fixing of hearing notice on the Notice Board of Delhi Commissionerate, is not sufficient especially when the Appellant is located in Indore. Commissioner could have made efforts to serve the notices through Indore Commissionerate, where the matter was earlier being dealt with. In these circumstances, it is the contention of the ld. Advocate that the impugned order having been passed without hearing them in person, is clearly violative of the principles of natural justice.

(3.) AFTER hearing the ld. DR, I agree with the above contention of the ld. Advocate. There is nothing on record to suggest that the Appellant shifted their factory or there was any change in their address. Return of the notices by the postal authorities with remarks that no firm stands found by them at the given address, is indicated of the fact that the notices were either being sent on the wrong address or at undelivered address.