2018 (1) TMI 522 - AT - Central Excise

Implementation of order - Held that - it is considered appropriate that in view of the remand of the appeals of Shree Sanand Textile Industries Ltd., and Karan Fibres & Fabrics Ltd (respondents at Serial 6 & 7), all appeals listed at Serial from 9 to 41 of the cause list of 25.10.2017 are required to be remanded to the learned adjudicating authority for analogous hearing of all the appellants - Learned adjudicating authority shall grant fair opportunity of hearing to the appellants to defend their case and reach to a proper conclusion on the basis of their pleading and evidences.

Summary

Issues:
1. Implementation of Tribunal order dated 08.10.2009 for fresh adjudication.
2. Expedited disposal of appeals related to the year 2007.
3. Revenue's application seeking clarification on fixing duty liability.
4. Piecemeal disposal of appeals causing prejudice to justice.
5. Remand of appeals for analogous hearing and fair opportunity for defense.
6. Direction for readjudication by a common adjudicating authority.

Analysis:

1. The appellant's advocate moved applications for the implementation of the Tribunal order dated 08.10.2009 for fresh adjudication. The advocate argued that the adjudicating authority should have completed the exercise for fresh adjudication on both appeals, which had not been done. The Tribunal was urged to issue directions for such an exercise to be conducted.

2. Several miscellaneous applications arose from common cause, requesting the expeditious disposal of appeals related to the year 2007. All the appeals involved in these applications and others were pressed for hearing, emphasizing the need for timely resolution.

3. Revenue filed applications seeking clarification on fixing duty liability on a specific party. The Tribunal dismissed these applications, stating that fastening liability on one party prematurely without considering the entire batch of appeals would cause prejudice to justice.

4. The issue of piecemeal disposal of appeals was highlighted, indicating that detaching certain appeals from the group had caused peril to justice. The Tribunal emphasized the importance of considering the totality of facts and circumstances for a fair and just decision.

5. The appeals of specific parties were remanded for analogous hearing to grant a fair opportunity for defense and proper conclusion based on evidence and pleading. The parties were directed to appear before the adjudicating authority to present evidence for a thorough reconsideration of the issues involved.

6. A common adjudicating authority was directed to redo the adjudication of all appeals listed, with a timeline set for completion. The Tribunal emphasized that all parties should receive due consideration in the readjudication process to ensure justice and fairness.

This detailed analysis of the judgment addresses the issues raised in the case comprehensively, outlining the Tribunal's decisions and directions regarding the various aspects of the legal proceedings.