2017 (11) TMI 1961 - AT - Central Excise

Classification of goods - Non-cellular Rubber Sheet for heal or Sole or Heal Sole combined for Footwear - classified under the Tariff Item No. 40082110 of schedule to Central Excise Tariff Act, 1985 or under Tariff Item No. 40082910 - samples were collected for testing and several tests undergone - complete opportunity of presenting the case not provided - principles of natural justice - HELD THAT - Issue decided in the case of CAPSTAN RUBBER INDIA, CAPSTAN RUBBER INDIA UNIT-II, KATYAL INDUSTRIES SHAKTI RUBBER CORPORATION VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, AGRA 2016 (12) TMI 1172 - CESTAT ALLAHABAD where it was held that the principles of natural justice have not been followed by the Original Authorities in these appeals. Therefore, we remand the matter back to the Original Authority who shall given opportunity of presenting their case to the appellants once again and provide opportunity to cross-examine any of the witnesses that appellants desires to cross-examine required for arriving at just and fair conclusion in the matter. In the present case also, the matter is remanded to the original authority with the similar direction - appeal allowed by way of remand.

Summary

Issues: Classification of Non-cellular Rubber Sheet for Footwear

Classification Dispute:
The appeals were filed against the original order dated 13.08.2015 by the Commissioner of Central Excise, Alwar, concerning the classification of Non-cellular Rubber Sheet for footwear. The period of dispute was from November 2005 to June 2012. The main contention revolved around the classification of the rubber sheet for heel or sole or heel & sole combined for footwear.

Judicial Analysis:
During the hearing, the appellant's advocate and the Revenue's representative presented their arguments. Reference was made to a previous case involving Capstan Rubber India & Ors vs. CCE&ST, Agra, where it was observed that the principles of natural justice were not followed by the Original Authorities. The Tribunal noted that complete opportunity to present the case was not given, as the appellants were not allowed to cross-examine the authorities involved in testing the samples. Consequently, the matter was remanded back to the Original Authority in the previous case.

Decision and Remand:
In line with the previous order, the Tribunal in the present case set aside the impugned order and remanded the matter to the original authority with similar directions. The appeals filed by the appellant were allowed by way of remand, emphasizing the importance of providing a complete opportunity for presenting the case and ensuring the principles of natural justice are followed. The matter was to be reconsidered by the Original Authority to allow for a just and fair conclusion in the classification dispute regarding the Non-cellular Rubber Sheet for footwear.

Final Outcome:
The judgment concluded by stating that the appeals filed by the appellant were allowed by way of remand, indicating a favorable decision for the appellant in the classification dispute. The matter was to be re-examined by the Original Authority with the direction to provide a complete opportunity for presenting the case and ensuring the principles of natural justice were adhered to, as highlighted in the previous case involving Capstan Rubber India & Ors.