2018 (7) TMI 2123 - AT - Central Excise

Principles of Natural Justice - ex-parte order - as the adjudicating authority had fixed the matter for a number of times, declined to give any further time and passed the impugned order ex-parte - HELD THAT - As the issue in this appeal is similar to the issue in the precedent appeal, in the case of M/S H.L. PASSEY ENGINEERING PVT. LTD. VERSUS CCE ST, BHOPAL 2018 (5) TMI 2007 - CESTAT NEW DELHI which have already been disposed of by way of remand, we deem it just and proper to allow this appeal by way of remand to the adjudicating authority. We further direct the appellant - assessee to file the representation in reply to the show cause notice within a period of 60 days from the date of receipt of the copy of this order, and then to appear before the adjudicating authority and seek opportunity of hearing. Appeal is allowed by way of remand.

Summary

Issues: Ex-parte order, remand to adjudicating authority, opportunity of hearing, appeal by way of remand.

Ex-parte Order: The appellant's counsel pointed out that the impugned order was ex-parte, as they had filed a time petition before the authority indicating their appeal before the Tribunal for a similar matter. Despite this, the adjudicating authority proceeded with the matter and passed the order ex-parte. The Tribunal acknowledged a conflict in facts from a previous order and decided to remand the matter to the adjudicating authority for a fresh decision.

Remand to Adjudicating Authority: Referring to a previous order, the Tribunal found discrepancies in the facts recorded in the impugned order and directed the adjudicating authority to re-decide the issue after providing the appellant with a reasonable opportunity of hearing and the liberty to submit fresh evidence. Given the similarity of the issue in the current appeal to the one in the previous appeal that was remanded, the Tribunal decided to allow the current appeal by way of remand to the adjudicating authority.

Opportunity of Hearing: The Tribunal instructed the appellant to file a representation in response to the show cause notice within 60 days of receiving the order copy. The appellant was further directed to appear before the adjudicating authority to seek an opportunity of hearing. The appellant's counsel assured that they would not unnecessarily delay the proceedings and would cooperate during the adjudication process.

Appeal by Way of Remand: Ultimately, the Tribunal allowed the appeal by way of remand to the adjudicating authority, emphasizing the importance of providing the appellant with a fair opportunity to present their case. The miscellaneous application was also disposed of during the proceedings.