2018 (10) TMI 461 - AT - Central Excise

Recovery of rebate granted - fraudulent export under the EPCG scheme/claim of rebate - rebate availed on forged documents and bills of entry - Held that - This Tribunal in OM PRAKASH MAHESHWARI VERSUS C.C.E. & S.T. -INDORE 2018 (4) TMI 1316 - CESTAT NEW DELHI had remanded the matter to the concerned Commissionerate to decide the matter denovo by providing reasonable opportunity to the noticees with the liberty to file the fresh evidence. Since, the present appellant is also one of such co-noticee who has not been given the opportunity of hearing at the time of the order of Commissioner, the said is followed and the matter remanded with the similar directions for denovo adjudication - appeal allowed by way of remand.

Summary

Issues Involved:
Adjudication of show cause notice involving fraudulent export under the EPCG scheme and claim of rebate on forged documents and bills of entry. Appeal filed against the confirmation of demand in the initial order.

Analysis:
The judgment by the Appellate Tribunal CESTAT NEW DELHI, delivered by Member (Judicial) Rachna Gupta, pertains to an appeal originating from a show cause notice issued after an investigation into fraudulent export under the EPCG scheme and the claim of rebate on forged documents and bills of entry. The initial order dated 23rd January, 2017 confirmed the demand, leading to the filing of the present appeal. The appellant argued that appeals by other noticees had already been disposed of in a final order dated 19/04/2018, and requested a similar disposal for the present appeal. The Tribunal noted that the noticees had previously filed a writ petition before the Hon’ble High Court of Madhya Pradesh, which was dismissed on 5th July, 2016. Subsequently, a Special Leave Petition (SLP) was filed before the Hon’ble Supreme Court, which was also dismissed on 6th November, 2017, with a liberty granted to file a preliminary reply to the show cause notice within two weeks. As no one appeared before the Commissioner within the stipulated period, the matter was decided ex-parte on 23rd January, 2017. Considering the lack of opportunity for the present appellant to be heard during the initial adjudication, the Tribunal followed the decision of the final order dated 19th April, 2018, and remanded the matter to the concerned Commissionerate for denovo adjudication, with the liberty to submit fresh evidence. Consequently, the appeal was allowed by way of remand.

This detailed analysis of the judgment highlights the key issues involved, the procedural history, and the rationale behind the Tribunal's decision to remand the matter for denovo adjudication, ensuring a fair opportunity for the appellant to present their case.