M/S.Govardhan Spinners Ltd., v. the Commissioner of Central
Case brief
What is this about?
This judgment addressed a writ petition challenging an order for insufficient notice and lack of cross-examination opportunity. The court found no violation of natural justice as the petitioner failed to utilize multiple opportunities for reply and hearing. The petition was closed with liberty to appeal to CESTAT.
What did the court decide?
Petition closed; liberty granted to file appeal before CESTAT within three months from receipt of order.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13.08.2019
CORAM:
THE HONOURABLE MR.JUSTICE M.S.RAMESH
W.P.No.23985 of 2004 and W.M.P.No.1197 of 2005
M/s.Govardhan Spinners Ltd., Registered office: Plot No.12, Bharani Colony, Door No.4, Kannammal Street, Saligramam, Chennai 600 093, represented by its Executive, G.Revathy .. Petitioner Vs. The Commissioner Central Excise, Central Revenue Building, Beebikulam, Maduai-625 002. .. Respondent
PRAYER : Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus, calling for the records comprised in Order in Original No.2/2004 dated 29.6.2004, on the file of the Commissioner of Central Excise, Madurai / Respondent, quash the same and consequently direct the respondent and grant permission for cross examination of witnesses and provide time for filing of replies and give an opportunity of hearing before passing an adjudication order in SCN No.V/52/15/15/2001, dated 19.9.2002.
For Petitioner : Mr.R.Bharanidharan For Respondent : Mr.T.Pramodkumar Chopda Senior Panel Counsel ORDER
One of the main grounds raised in the present writ petition, challenging the order in original No.02/2004 passed by the Commissioner, Central Excise, Madurai, is that the order is in violation of the principles of natural justice, since the petitioners were not given an opportunity to cross examine the witnesses.
Issues for consideration
3 issues framed by the court
Whether the order violates principles of natural justice due to lack of opportunity to cross-examine witnesses.
Whether the High Court can grant liberty to file an appeal to CESTAT despite the availability of remedy by way of appeal against the impugned order.
Whether the writ petition should be closed with liberty to appeal given the grant of sufficient opportunity to defend.
Parties & counsel
- petitioner
M/s.Govardhan Spinners Ltd.
- respondent
The Commissioner Central Excise
Coram
M.S.Ramesh
Case details
As recorded by the court registry
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