2017 (1) TMI 1486 - HC - Central Excise

Natural justice - the appellant has been repeatedly seeking information from the Department that has not been coming forth - Held that - The CESTAT has virtually granted a cart blanche to the appellant to produce all the materials required whatsoever and the Department has been directed to furnish adequate opportunity to the appellant prior to completion of the adjudication proceedings. This order of the CESTAT attained finality. The order of the CESTAT in the petition for rectification of mistake is on similar lines of earlier order. In the circumstances, we confirm the finding of the CESTAT in view of the direction given by the CESTAT to the Department that adequate opportunity has to be furnished to the appellant and the further direction to the appellant to furnish all the materials required to decide the necessary issue prior to completion of the adjudication - appeal dismissed - decided against appellant.

Summary

Issues:
Challenging final order by Customs, Excise & Service Tax Appellate Tribunal (CESTAT) - Adequate opportunity for appellant - Premature appeals - Remand of matter by CESTAT - Direction to furnish reconciliation statement and documents - Finality of CESTAT's order - Confirmation of CESTAT's finding - Exchange of relevant materials.

The judgment pertains to appeals filed by the assessee challenging the final order dated 22-4-2013 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in conjunction with Miscellaneous Order Nos. 41297 and 41298 of 2014, dated 18-6-2014. The primary contention raised was regarding the lack of information provided by the Department despite a remand of the matter by CESTAT on 26-8-2013, directing the Department to offer adequate opportunity to the appellant and conclude the adjudication proceedings de novo. The Court noted that the appeals were premature as the CESTAT had already passed an order on 26-8-2013, remanding the matters back to the Commissioner for de novo adjudication. The CESTAT's order directed the appellant to furnish a reconciliation statement with GRN and other necessary documents, emphasizing that the adjudicating authority must provide a proper opportunity of hearing before passing the de novo adjudication order. The CESTAT's order was deemed final, and the Court confirmed the finding that the Department must offer adequate opportunity to the appellant and the appellant must provide all required materials before the completion of adjudication. The judgment emphasized the exchange of relevant materials between the parties for the completion of the proceedings, ultimately disposing of the civil miscellaneous appeals without costs and closing the connected miscellaneous petitions.

In summary, the judgment addressed the issues of challenging a final order by CESTAT, the provision of adequate opportunity for the appellant, the premature nature of the appeals, the remand of the matter by CESTAT, the direction to furnish reconciliation statement and documents, the finality of CESTAT's order, the confirmation of CESTAT's finding, and the exchange of relevant materials between the parties. The Court upheld the CESTAT's directive for the Department to provide adequate opportunity to the appellant and for the appellant to furnish all necessary materials for adjudication, emphasizing the importance of a fair hearing and exchange of relevant information.