2011 (1) TMI 993 - AT - Central Excise

Stay application - waiver of pre-deposit - appellants have opted for provisional assessments - without hearing the appellants the final assessments were made holding that the appellants have failed to produce the duly certified certificate of their assessable value by the Chartered Accountant - appeal was rejected holding that the appellants have failed to comply with the condition of Section 35F of the Central Excise Act 1944 - Held that - No notice was given to the appellants to produce the required documents to finalize the assessments and it is alleged that the appellants have failed to produce the Chartered Accountant s certificate which has no merits order set aside and matter remanded back to the original adjudicating authority to re-adjudicate the case after giving a reasonable opportunity to the appellants to produce the required documents appeal is allowed by way of remand.

Summary

Issues:
Appeal against rejection for non-compliance of stay order; Provisional assessments leading to final assessments without notice; Failure to produce certified certificate of assessable value; Rejection of appeal based on non-compliance with Section 35F of Central Excise Act, 1944.

Analysis:
The appellants appealed against the rejection of their appeal due to non-compliance with a stay order. The facts revealed that the appellants had initially opted for provisional assessments, which were granted. However, final assessments were made without providing the appellants with an opportunity to produce the required documents, specifically the certified certificate of assessable value by a Chartered Accountant. The Commissioner (Appeals) had asked for a pre-deposit, which the appellants contested by filing a modification application of the stay order, but it was not considered. Consequently, the appeal was dismissed for failing to meet the conditions of Section 35F of the Central Excise Act, 1944, leading the appellants to appeal to the Tribunal.

Upon reviewing the submissions and records, the Tribunal noted that no notice had been given to the appellants to produce the necessary documents for finalizing the assessments. The allegation of the appellants failing to provide the Chartered Accountant's certificate was found to be without merit. As a result, the Tribunal set aside the impugned order and remanded the case back to the original adjudicating authority. The authority was instructed to re-adjudicate the case, providing the appellants with a reasonable opportunity to submit the required documents, following which the appropriate order should be passed.

In conclusion, the Tribunal allowed the appeal by remanding the case and disposed of the stay application accordingly. The decision emphasized the importance of providing appellants with a fair opportunity to present necessary documents before final assessments are made, ensuring procedural fairness and compliance with legal requirements.