2016 (12) TMI 789 - AT - Central Excise

Ex-parte adjudication - appellant s failure to cause appearance before the adjudicating authority - matter of valuation having far reaching consequence may affect right of either party. Therefore, to resolve the issue at the grass root level, without delaying the matter further, we remand the matter to the adjudicating authority and direct him to redo the adjudication. All the eight appeals are remanded to the adjudicating authority for fresh decision - matter on remand.

Summary

Issues:
1. Disposal of appeals with disregard to the law and appellate directions.
2. Remand of the matter to the adjudicating authority for re-adjudication.
3. Guidelines for writing orders as per the Apex Court's directions.
4. Expectation for hearing all matters together and passing appropriate orders.

Analysis:

1. The judgment addresses the issue of the impugned order passed by the Commissioner (Appeals) with disregard to the law and previous appellate directions. The appellant's failure to appear before the adjudicating authority rendered the adjudication ex parte. However, due to the significant consequences of the valuation issue on the rights of both parties, the matter is remanded to the adjudicating authority for a fresh decision. The authority is directed to follow specific guidelines, including fixing a date for hearing upon the appellant's application, allowing the appellant to present its defense without seeking adjournment, and considering the relevant law applicable during the transaction period for a rational conclusion.

2. The judgment also involves the consideration of two additional appeals that have a bearing on the six original appeals. These two appeals are also remanded to the adjudicating authority to ensure consistency and compliance with the same guidelines provided for the initial six appeals. The judgment emphasizes the importance of following the guidelines set by the Apex Court in writing re-adjudication orders to maintain clarity, coherence, and relevance to the facts and applicable law. The authority is reminded to adhere to these guidelines for a proper re-adjudication process.

3. The guidelines provided by the Apex Court emphasize the essential aspects of writing orders, including maintaining relevance to the facts of the case, ensuring readability and sustained interest for the reader, avoiding unnecessary legal citations, and pronouncing judgments within a reasonable timeframe. These guidelines aim to enhance the quality and effectiveness of judicial orders and prevent confusion or ambiguity in the decision-making process.

4. Lastly, the judgment expects that all eight matters, including the initial six appeals and the two additional appeals, will be heard together and appropriate orders will be passed by the adjudicating authority by the end of March 2017. This approach ensures a comprehensive and consistent resolution of all related issues, considering the applicable law, evidence, and material facts in a coherent manner.

By remanding the appeals, providing specific guidelines for re-adjudication, and emphasizing the importance of following established principles in writing orders, the judgment aims to ensure a fair and thorough resolution of the legal issues involved in the case.