2022 (2) TMI 664 - AT - Central Excise

Waiver of pre-deposit - violation of principles of natural justice - Opportunity not given for cross examination - HELD THAT - Under the same set of facts, in a common investigation along with the present case, a case of M/S ATITHI GOKUL AUTOMOBILE WORKS VERSUS CCE AHMEDABAD-II 2014 (6) TMI 486 - CESTAT AHMEDABAD where it was held that there is a violation of principles of natural justice due to there being no findings on either granting or rejection of the plea for cross-examination of the persons. Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh. It is clear that the Adjudicating Authority has not followed the principles of natural justice in as much as the cross-examination was not allowed - matter remanded to the Adjudicating Authority for passing afresh order - appeal allowed by way of remand.

Summary

Issues Involved:
Clandestine removal of Chhakada; Violation of principles of natural justice regarding cross-examination.

Analysis:
The judgment by the Appellate Tribunal CESTAT Ahmedabad dealt with the issue of clandestine removal of Chhakada. The appellant requested a remand for a fresh order after allowing cross-examination, citing a similar case where the matter was remanded previously. The Special Counsel for the Revenue had no objection to the remand. The Tribunal found that in the appellant's interim reply, they specifically requested cross-examination of certain individuals whose statements were relied upon. The Tribunal noted that the Adjudicating Authority did not address the issue of granting cross-examination properly, leading to a violation of principles of natural justice. The Tribunal referred to a judgment of the High Court of Gujarat, emphasizing the importance of granting cross-examination. Consequently, the Tribunal set aside the impugned order and remanded the matter back to the Adjudicating Authority to reconsider the issue, grant cross-examination, allow a detailed reply from the appellant, provide a personal hearing, and pass a reasoned order.

The Tribunal highlighted that the Adjudicating Authority's failure to allow cross-examination amounted to a violation of natural justice. Following the precedent set by the Tribunal in a previous order, the impugned order was set aside, and the matter was remanded for a fresh decision. The Tribunal emphasized the need for the Adjudicating Authority to consider the observations made in the previous order dated 01.05.2014. The appeals were disposed of by way of remand to ensure the principles of natural justice were upheld in the proceedings.

In conclusion, the judgment focused on the issue of clandestine removal of Chhakada and the violation of principles of natural justice regarding cross-examination. The Tribunal found that the Adjudicating Authority's failure to allow cross-examination was a breach of natural justice, leading to the decision to set aside the impugned order and remand the matter for a fresh decision. The Tribunal stressed the importance of granting cross-examination to ensure a fair and just adjudication process.