2015 (8) TMI 967 - HC - Central Excise

Remand order - Apprehension that objections may not be heard - respondent shall have no objection if the Adjudicating Authority proceeds to decide the matter on its own merit and consider all objections those would be raised by the appellant herein, touching legality and correctness of show cause notice. - Held that - appeal stands disposed of with a direction to the Adjudicating Authority to consider all the objections, those may be raised by the appellant to the demand notice issued by revenue and proceed to decide the appeal in accordance with Law. - Appeal disposed of.

Summary

Issues:
Challenge to order of Customs, Excise and Service Tax Appellate Tribunal - Scope of enquiry on remand - Opportunity to raise objections to show cause notice - Disposal of appeal and pending civil application.

Analysis:
The High Court of BOMBAY heard an appeal challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zone, Bench at Mumbai. The Tribunal had remanded the matter back to the Original Adjudicating Authority for redetermination of the demand. The appellant expressed concerns that the scope of the enquiry on remand might be restrictive, limiting the opportunity to raise objections to the legality and correctness of the show cause notice issued by the revenue. However, the respondent's counsel assured that there would be no objection if the Adjudicating Authority proceeded to decide the matter on its own merit and considered all objections raised by the appellant regarding the show cause notice.

The High Court directed the Adjudicating Authority to consider all objections that may be raised by the appellant concerning the demand notice issued by the revenue and proceed to decide the appeal in accordance with the law. The Court clarified that it had not assessed the merits of the contentions raised by the appellant in the appeal, leaving it open for the adjudicating authority to consider all such objections. Consequently, the appeal was disposed of based on the directions provided.

As a result of the appeal being disposed of, the High Court found that there was nothing remaining for consideration in the pending civil application, which was consequently disposed of as well. The judgment emphasized the importance of allowing the Adjudicating Authority to thoroughly review all objections raised by the appellant regarding the show cause notice and to proceed with the appeal in compliance with the law.