SALUJA FABRICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioner has approached this Court praying for quashing of the order dated 30-5-2005 passed by Customs and Central Excise Settlement Commission, New Delhi (for short 'the Commission') primarily on the ground of violation of principles of natural justice. The case of the petitioner is that he had approached the Commission under Section 127B of the Act. On 15-3-2005, after hearing part arguments of both the sides, the case was adjourned to 15-4-2005 on joint request of both the parties with a direction to both parties to submit their written submissions in support of their case. However, on 15-4-2005 no proceedings took place and the petitioner received a copy of the final order dated 30-5-2005 showing the date of final hearing of the matter as 15-3-2005. The submission of learned Counsel for the petitioner is that the arguments in the case had not been concluded and certain more submissions were required to be made in terms of the written submissions to be submitted by both the parties and for that purpose the case was adjourned to 15-4-2005. It has been pointed out that as against the show cause notice for Rs. 1,11,06,169/-, the total liability of the petitioner was fixed by the Commission at Rs. 71,53,952/- besides interest, out of which the petitioner had already deposited admitted amount of Rs. 29,83,900/- and during the pendency of the present petition in this Court, further a sum of Rs. 30 lacs has been paid. Since the substantial amount of demand raised against the petitioner has been paid, the only request of the petitioner is that he be granted an opportunity of hearing before the Commission to enable him to explain his case.

(2.) After hearing learned Counsel for the parties, we are of the view that, in the facts and circumstances of the case, ends of justice will be met in case the petitioner is granted another opportunity of hearing before the Commission. Accordingly, we set aside the impugned order and direct the Commission to pass fresh order in accordance with law after affording reasonable opportunity of hearing to the petitioner. It is made clear that deposit by the petitioner will remain with the Department till passing of fresh order and will abide by further orders passed.