2011 (10) TMI 124 - AT - Central Excise

Adjudicating authority has not considered the issue in proper perspective, as regards limitation - assessee s appeals are allowed by way of remand, this matter may also be sent back to the adjudicating authority - remanded back to the adjudicating authority to reconsider the issue afresh following the principle of natural justice - Hence Appeal allowed by way of remand.

Summary

Issues:
1. Appeal filed by Revenue against order in original dated 14.09.2005.
2. Consideration of the issue of limitation by the adjudicating authority.
3. Remand of the assessee's appeal to the adjudicating authority.
4. Appeal by Revenue allowed by way of remand for fresh consideration.

Analysis:
The judgment delivered by the Appellate Tribunal CESTAT, Ahmedabad, involved an appeal filed by the Revenue against an order in original dated 14.09.2005. The Tribunal heard arguments from both sides and reviewed the record before addressing the issues at hand. The learned counsel for the respondents highlighted that the respondents had previously filed appeals against the same order before the Tribunal, which were remanded back to the adjudicating authority for reconsideration. The counsel suggested that the Revenue's appeal should also be remanded for proper consideration by the adjudicating authority. The Revenue contended that the adjudicating authority had not appropriately considered the issue of limitation, emphasizing the need for a fresh review. The Tribunal noted that since the assessee's appeal was remanded for reconsideration, it was necessary to allow the Revenue's appeal by way of remand as well, directing the adjudicating authority to reevaluate the issue comprehensively. It was emphasized that the adjudicating authority must adhere to the principles of natural justice in reaching a conclusion. As a result, the appeal by the Revenue was allowed by way of remand for further consideration. The judgment was dictated and pronounced in the Court, ensuring a formal conclusion to the proceedings.