2010 (2) TMI 1147 - AT - Central Excise

Summary

Issues involved: Reconsideration of findings by adjudicating authority, clubbing of clearances, limitation, non-issuance of show cause notice, cross-examination of witnesses denied.

In the present case, the appellants raised concerns regarding the adjudicating authority's failure to record findings on all submissions made by them. They argued that the authority confirmed Central Excise duty by improperly clubbing clearances of two separate units, despite the plea that the units should be treated as distinct. The appellant also highlighted the issue of the authority considering one unit as a dummy unit without sufficient evidence to support this claim.

The Joint CDR acknowledged that the adjudicating authority did not provide findings on several crucial matters, including the question of limitation, the lack of show cause notice to a specific company, and the basis for clubbing clearances based on blood relationship. Additionally, the appellant's request for cross-examination of witnesses was denied without adequate justification. Consequently, upon careful review of the submissions and records, the Tribunal found these shortcomings in the impugned order. Therefore, the Tribunal decided to set aside the order and remand the matter to the adjudicating authority for a fresh consideration, emphasizing the importance of following principles of natural justice. The Tribunal refrained from expressing any views on the case's merits, leaving all issues open for the adjudicating authority's reevaluation.

Ultimately, all appeals were allowed through remand to the adjudicating authority, providing an opportunity for a more thorough and just examination of the issues at hand.