2026-VIL-1160-DEL-CE
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CENTRAL EXCISE High Court Cases

Central Excise – Refund of pre-deposit with interest – Ex-parte order of Commissioner (Appeals) – Service of personal hearing notice – Section 35A(3) of Central Excise Act, 1944 – The Tribunal allowed the Appellant's appeal, and refund of the pre-deposit was sanctioned along with interest, which was later reduced by a corrigendum. The Revenue appealed, and the Commissioner (Appeals) decided the matter ex-parte, recording that none appeared despite personal hearing granted on three dates, and remanded it for re-quantification of interest. The CESTAT dismissed the Appellant's appeal on merits, and also dismissed its rectification application. The Appellant contended that it never received the hearing notices, and that its counsel had appeared on one of the same dates before the same authority in another appeal between the same parties – Whether the Commissioner (Appeals) and the CESTAT were justified in holding that notices of personal hearing were served, when no acknowledgement of service was on record, and whether the Appellant was denied an opportunity of hearing – HELD – Personal hearing notices are a statutory requirement under Section 35A(3). The Respondent placed no document on record demonstrating service of the notices, and it was therefore held that the notices were not served. The orders in the two appeals involving the same parties on the same date showed that counsel for the Appellant appeared in one matter, so it cannot be said that counsel chose not to appear in the other. This further establishes that the notices were not received. The CESTAT did not deal with the specific ground on denial of opportunity of hearing and decided the matter on merits, which also results in denial of opportunity – The Commissioner (Appeals) is directed to consider the Appellant's claim afresh, and the appeal is partly allowed
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