Sri Sai Vishwas Polymers Vs Union of India & Ors. (Gujarat High Court)
Whether the ex parte order be sustained when there is no proof of delivery of hearing notices as required under Section 37C?
The petitioner is exporting gold jewellery. It availed benefit if advance replenishment scheme and claim rebate of duty on exported goods. Refund was allowed. The revenue filed appeal before commissioner (appeals) on the ground that the petitioner is not entitled for refund. Appellate authority held in favour of the Assessee. Revision application came to be filed before the Government of India (under secretary). It allowed the revenues appeal ex parte. Hence; petition was filed.
The Hon’ble Gujarat High Court set aside the order and allowed the petition. It held: (i) section 37C of the Central Excise Act requires proof of delivery and not merely dispatch; (ii) the revenue agreed that there was no proof of service of the hearing notice or order; (iii) relies on the averment made in the petition and following its own decision in Regent Overseas Private Limited; remands the matter back to the revisionary authority.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. RULE. Learned advocates appearing for respective parties, waives service of notice of rule on behalf of the respondents.
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