Case Law Details
Hindustan Petroleum Corporation Ltd. Vs Union of India (Bombay High Court)
The Respondents filed Central Excise Writ Petition No. 60 of 2018 against the Petitioner and was pending before this Court. On 27/12/2019, the Petitioner opted for settling the said SVLDR scheme by filing necessary SVLDRS-1 declaration. The said application however was rejected on the same day i.e. 27/12/2019, on the ground that the application belongs to goods of Fourth Schedule.
It is vehemently submitted by the learned counsel for the Petitioner that no personal hearing was granted by the Respondents while rejecting the application filed by the Petitioner or while representations made by the Petitioner. The impugned orders are in violation of principles of natural justice.
It is not in dispute that the Petitioner had filed SVLDRS declaration form under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019. It was the case of the Petitioner that the Superior Kerosene Oil did not fall under Fourth Schedule or in any event not an excisable goods. The said application however was rejected without rendering a personal hearing to the Petitioner and only rejected with remarks on the ground of ineligibility i.e. “the application belongs to goods of Fourth Schedule”. The Petitioner thereafter made various representations to the Respondents. In the said representations it was vehemently contended by the Petitioner, as to, how the Superior Kerosene Oil did not fall under Fourth Schedule or in any event was not an excisable product. The Petitioner had also pointed out that in similar case of Superior Kerosene Oil valuation for the Petitioner, the Committee had accepted the application and issued Form 3.
The Commissioner however rejected the said representation without rendering any personal hearing to the Petitioner. It is the case of the Petitioner that if personal hearing would have been rendered by the Respondents to the Petitioner, the Petitioner would have explained their case, as to, why Superior Kerosene Oil was not excisable and thus Petitioner was eligible to apply under the said Scheme. The Petitioner also could have pointed out the said e-mail dated 26/11/2019 from Shri Navraj Goel, OSD (CX), CBIC in respect of another plant of the Petitioner at Vapi, Gujarat.
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