At, High Court of Punjab and Haryana
By, THE HONOURABLE MR. JUSTICE M.M. PUNCHHI
For the Appearing Parties: -------
(1.) THIS petition under Article 226 of the Constitution is being partially conceded. The
counsel for the Union of Indin is rightly of the view that a personal hearing should have been granted' 'to the petitioner before passing the impugned order, Annexure P. 3. Concededly, the Assistant Collector of Central Excise and Customs, Ludhiana did not afford a personal hearing to the petitioner, though specifically asked for in the reply given to the show cause notice. The basic flaw being there, it was not even cured at the appellate stage inasmuch as the appellate authority too did not grant a personal hearing to the petitioner in support of his appeal. That is patent from the order, Annexure P. 7, passed by the Appellate Collector, Central Excise, New Delhi. And lastly the revision petition of the petitioner was disposed of by the Union of India without a speaking order, Annexure P. 9, though personal hearing was given to the petitioner.
(2.) SINCE illegality in the basic order pointed out by the petitioner has been conceded to, equally, while quashing the said order, Annexure P. 3, the remaining order, Annexures P. 7 and P. 9, too have to be quashed. It is ordered accordingly. The Assistant Collector, Central Excise an
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d Customs, Ludhiana will now rehear the matter after giving the petitioner an opportunity of personal hearing. There is no order as to costs.