2003 (5) TMI 459 - AT - Central Excise

Summary

Issues:
1. Amendment of EA-3 Form sought by Revenue.
2. Validity of the impugned order-in-appeal.
3. Compliance with the direction of remand order by the Commissioner (Appeals).

Amendment of EA-3 Form sought by Revenue:
The judgment addressed the Revenue's request for amending the EA-3 Form, noting it was a formal nature amendment due to a typographical error in the Department's office. The Tribunal allowed the amendment sought by the Department as it was a minor correction.

Validity of the impugned order-in-appeal:
The appeal questioned the validity of the order-in-appeal dated 2-9-2002, where the Commissioner (Appeals) had reversed the original order on the grounds of being non-speaking and improper. The proceedings stemmed from allegations of clandestine removal of goods by the firm, with respondents aiding in the process. Despite the initial duty demand confirmation by the adjudicating authority, it was later set aside by the Commissioner (Appeals). However, the authority failed to comply with the remand order, leading to the appeal seeking a proper decision.

Compliance with the direction of remand order by the Commissioner (Appeals):
The Tribunal found that the adjudicating authority did not properly consider the case after remand, simply endorsing the original order despite being set aside by the Commissioner (Appeals). The Tribunal emphasized the need for the authority to respect and follow the remand order, directing a fresh decision after supplying all documents to the respondents. Consequently, the matter was sent back to the adjudicating authority for a new decision, emphasizing compliance with directions and expeditious resolution within four months from the date of the order.

In conclusion, the Tribunal modified the impugned order, sending the matter back to the adjudicating authority for a fresh decision while instructing cooperation for timely resolution. The judgment highlighted the importance of following remand orders and ensuring proper consideration of facts and documents for a just decision.