2010 (2) TMI 1266 - AT - Central Excise

Summary

Issues involved: Reconsideration of findings by adjudicating authority, clubbing of clearances, limitation, non-issuance of show cause notice, denial of cross-examination, principles of natural justice.

In the judgment, the Hon'ble Members considered appeals against Order-in-Original No.8/2006, where the appellant raised concerns regarding the adjudicating authority not recording findings on all submissions, confirming Central Excise duty based on mis-declaration and clubbing clearances of two separate units. The appellant argued that the units should not be clubbed together as they are distinct, and the lower authorities did not adequately address this issue. The Jt.CDR also acknowledged that the adjudicating authority failed to provide findings on various matters. Upon careful consideration, the Members found shortcomings in the impugned order related to limitation, non-issuance of show cause notice, clubbing of clearances, and denial of cross-examination of witnesses. Consequently, the Members set aside the impugned order and remanded the matter to the adjudicating authority for a fresh consideration, emphasizing the importance of following the principles of natural justice. The appeals were allowed for remand to the adjudicating authority, with the operative portion of the order pronounced at the conclusion of the hearing.