ORDER :

(PER : HONOURABLE MS. JUSTICE SONIA GOKANI)

1. The petitioners have challenged the Order in Original passed by the Commissioner of Central Excise, Vadodara. Although, this order is available on the ground of breach of principles of natural justice, petitioner approached this Court.

2. The Show Cause Notice dated 06.01.2017 involving the period from December 2011 to March 2016, has been issued upon the petitioners. According to the petitioners, the personal hearing of the matter at the time of adjudication of the Show Cause Notice, was on 17.02.2017 by the Anand Commissioner, as the proceedings were within the jurisdiction of Anand Commissioner. The officer concerned, who had heard the parties at the time of bifurcation of jurisdiction was transferred to Vadodara Jurisdiction and thus the Order in Original has been decided by the Commissioner, C.G.S.T. And Central Excise, Vadodara-1. The order, which is impugned, was passed on 15.03.2018. Thus, there are two fold grievance on the part of the petitioners; firstly the officer who had heard the petitioners personally at Annand, has not decided the matter and instead it is the Commissioner of Central Excise, Vadodara, who adjudicat