D.K. FABRICATORS Vs. UNION OF INDIA

JUDGEMENT

(1.) In this case, the petitioner's application filed under Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 has been dismissed without giving opportunity of hearing to petitioner vide order dated 2-5-2012 (Annexure-9). The petitioner's prayer is that he should have been given opportunity of hearing by the Commissioner (Appeals), Central Excise and Service Tax, Ranchi. Learned Senior Counsel for the petitioner has relied upon the order dated 3rd February, 2012 passed by this Court in W.P.(T) No. 441 of 2012, in the case of M/s. Panch Sheel Udyog v. Union of India and others.

(2.) In view of the reasons given in the order dated 3rd February, 2012, passed in the case of M/s. Panch Sheel Udyog v. Union of India and others, the impugned order dated 2-5-2012 is set aside and this writ petition is allowed with direction to the Commissioner (Appeals), Central Excise and Service Tax, Ranchi to decide the petitioner's application filed under Section 35F of the Act of 1944 read with Section 83 of the Finance Act, 1994, after giving opportunity of hearing to the writ petitioner.