M.S Vishal Tex Fab Pvt. Ltd. Vs Commissioner Central Excise Jalandhar — Punjab & Haryana HC (2025) — LawSathi Research

M.S Vishal Tex Fab Pvt. Ltd. Vs Commissioner Central Excise Jalandhar — Punjab & Haryana HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Impugned order dated 11.12.2014 passed by the learned Tribunal set aside; matter remanded to the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, to decide afresh after hearing the appellant/his counsel; pending application(s), if any, disposed of.

Issue for consideration

Whether the Tribunal's order dated 11.12.2014, passed without giving the appellant any opportunity of being heard, is liable to be set aside and the matter remanded to the learned Tribunal to decide afresh after hearing the appellant.

Court's answer

Perusal of the impugned order dated 11.12.2014 passed by the learned Tribunal shows that it was passed without hearing the appellant; justice demands that the matter be remanded to the learned Tribunal for fresh decision after hearing the appellant.

Ratio / Principle

In view of the above, the present appeal is allowed and the impugned order dated 11.12.2014 passed by the learned Tribunal is set aside.

Key takeaways

The matter is remanded to the learned Customs, Excise & Service Tax Appellate Tribunal, New Delhi, to decide afresh after hearing the appellant/his counsel.ratio¶20
Pending application(s), if any, also stand disposed of.ratio¶20

Detailed headnote1 paragraphs

CEA-28-2015 (O&M) — High Court of Punjab and Haryana at Chandigarh, decided 03.03.2025 (Bench: Arun Palli; Sudeepti Sharma, J., author). Appeal by M/s Vishal Tex Fab Pvt. Ltd. under Section 35(G) of the Central Excise Act, 1944 against the order dated 11.12.2014 of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, before the Commissioner of Central Exicse, Jalandhar [sic] as respondent. Counsel for the appellant contended the Tribunal's order was passed without any opportunity of being heard; counsel for the respondent fairly conceded the point and did not oppose the prayer. Held (paras 5-6): the impugned order was passed without hearing the appellant; justice demands remand. Appeal allowed; Tribunal's order dated 11.12.2014 set aside; matter remanded to the Tribunal, New Delhi, for fresh decision after hearing the appellant/his counsel; pending applications disposed of. Marked speaking and reportable.

CEA-28-2015 (O&M)

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

-.CEA-28-2015 (O&M) Date of Decision:-03.03.2025

M/s Vishal Tex Fab Pvt. Ltd. ....Appellant

VERSUS

Commissioner o f Central Exicse, Jalandhar ....Respondent

CORAM : HON'BLE MR. JUSTICE ARUN PALLI HON’BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: M r . Chetan Bansal, Advocate and M r . Amrit Pal, Advocate for the appellant.

M s . Ridhi Bansal, Advocate for th e respondent.

-.-

SUDEEPTI SHARMA, J.

Th e present appeal is preferred u n der Section 35(G) of the Ce n tral Excise Act, 1 9 44, against the order dated 1 1.12.2014 passed by the lear n ed Customs, Exci s e & Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as th e ‘Tribunal’).

Le a rned counsel for the appellant c ontends that the impugned ord e r is passed without giving any opportunity of bein g heard to the appellant, theref o re, the same is li a ble to be set aside and the m atter be remanded to the lear n ed Tribunal, to decide afresh after hearing the app e llant. 3. Pe r contra, learned counsel for the respondent very fairly submits t hat the order dated 11.12.2014 is passed without h earing the appellant and she d oes not oppose the p rayer made by the learned cou n sel for the appellant.

W e have heard the learned counsel for the parties.

TRIPTI SAINI 2025.03.11 10:15 I attest to the accuracy and integrity of this document

CEA-28-2015 (O&M) - 2-

A p erusal of the impugned orde r dated 11.12.2014 passed by the learned Tribun a l, shows that the same is pas s ed without hearing the appell a nt, therefore, the j u stice demands that the matter b e remanded to the learned Trib u nal for fresh decisi o n after hearing the appellant.

In view of the above, the present appeal is allowed. The impug n ed order dated 11. 1 2.2014 passed by the learned T ribunal, is set aside. The matt e r is remanded to th e learned Customs, Excise & Service Tax Appellate Tribunal, N ew Delhi, to decide afresh after hearing the appella n t /his counsel. 7. Pe n ding application(s), if any, also stand disposed of.

(ARUN PALLI) (SUDEEPTI SHARMA) JUDGE JUDGE March 03, 2025 tripti

W h ether speaking/non-speaking : S peaking W h ether reportable : Y es

TRIPTI SAINI 2025.03.11 10:15 I attest to the accuracy and integrity of this document