2014 (6) TMI 1002 - AT - Central Excise

Non providing the worksheet against the confirmed demand in the de-novo proceedings - Held that - We find that the Tribunal had given necessary direction in so far as if the adjudicating authority would fail to provide the worksheet of demand to the applicants, the adjudication proceedings may be completed based on examination of the reconciliation statement prepared by the appellant.Hence, for the proper appreciation of the Final Order dated 22.04.13 of the Tribunal, the direction at para-8 would be read with para-9.We do not want to pass any opinion regarding non-furnishing of the documents by the department as contented by the applicants in these applications.The ROMs are disposed of with the above directions.

Summary

Issues involved:
1. Rectification of mistakes in Final Order dated 22.04.2013 by the Tribunal.
2. Clarification/modification of Final Order requested by the applicant.
3. Non-provision of relevant documents by the Department.
4. Directions given by the Tribunal for adjudication proceedings.
5. Consideration of GRNs and reconciliation statements by the Tribunal.
6. Disposal of applications for rectification/modification.

Detailed analysis:
1. The applicant filed applications for rectification of mistakes in the Final Order dated 22.04.2013. The Ld. Advocate requested clarification/modification of the Final Order, specifically regarding the provision of a worksheet by the adjudicating authority. The Hon'ble Madras High Court directed the Tribunal to consider the application for clarification/modification based on a writ petition filed by the applicant.

2. In appeal No. E/59/2011 and E/450/2011, the Ld. Advocate emphasized the need for the Department to provide the worksheet for reconciliation purposes. The Tribunal directed the appellants to submit GRNs for verification and reconciliation with the adjudicating authority. The Ld. AR representing the Revenue argued that the Final Order did not require modification and that the applicants should provide the necessary documents for adjudication.

3. The Tribunal considered the submissions from both sides and reiterated its direction for the Department to provide the worksheet of demand to the applicants. If the Department failed to do so, the adjudication proceedings could proceed based on the reconciliation statement prepared by the appellant. The Tribunal emphasized the importance of providing GRNs and other documents for proper adjudication.

4. In response to the non-provision of the worksheet by the Department, the Tribunal clarified that the adjudication proceedings could proceed based on the reconciliation statement submitted by the appellant. The Tribunal instructed the appellants to furnish GRNs and any other necessary documents for the completion of the adjudication process. The Tribunal allowed the appeals by way of remand for de-novo adjudication.

5. The Tribunal directed the appellants to provide GRNs for verification and reconciliation with the adjudicating authority. In cases where GRNs were not readily available with the Department, the appellants were instructed to produce additional copies for verification. The Tribunal emphasized the need for proper documentation and reconciliation statements for a fair adjudication process.

6. The Tribunal concluded by disposing of the applications for rectification/modification with the directions provided in the Final Order. The Tribunal did not pass judgment on the non-furnishing of documents by the Department but reiterated the importance of compliance with the directions given for adjudication. The applications for rectification were disposed of based on the provided directions.