2008 (9) TMI 846 - AT - Central Excise

Summary

Issues involved: Application under Rule 41 of CESTAT (Procedure) Rules, 1982 for supply of documents, setting aside proceedings on merits, interpretation of remand order, authority for de novo adjudication, modification of remand order, compliance with remand order, time-limit for fresh order of adjudication.

Summary:
The appellants filed applications under Rule 41 of CESTAT (Procedure) Rules, 1982, seeking supply of documents and setting aside proceedings on merits based on legal precedents. The Tribunal observed that the remand order was addressed to the original authority with specific directions for fresh adjudication. The counsel claimed that only the Additional Commissioner could conduct de novo adjudication, but the Tribunal clarified that any authority vested with adjudication power could do so. However, the appellants highlighted incomplete and illegible documents supplied, which were not refuted. They also requested a modification of the remand order, which the Tribunal deemed final and binding. The Tribunal expressed displeasure at repeated applications causing delays and directed the original authority to ensure compliance with the remand order within three months, emphasizing the importance of timely resolution without further Tribunal involvement.

In conclusion, the Tribunal directed the original authority to address the appellants' document grievances promptly, ensuring compliance with the remand order. A strict three-month time limit was set for the fresh order of adjudication, with a hearing to be scheduled within 30 days of document supply. The Tribunal declared that no further references on the matter would be entertained, emphasizing the need for efficient resolution and adherence to the remand order directives.