2022 (6) TMI 376 - AT - Central Excise

Violation of principles of natural justice - cross examination of various persons were not afforded - relied upon documents/records were not provided to the notices before adjudication of the dispute - HELD THAT - On perusal of the records, it is found that that Tribunal by impugned order has remanded a batch of appeals (62 Nos.) on the ground that principles of natural justice have been violated by the adjudicating authority in as much as cross examination of various persons were not afforded and also the relied upon documents/records were not provided to the notices before adjudication of the dispute - Since the Tribunal has remanded the matter by keeping all the issues open for discussion by the original authority, it is opined that the present appeals cannot be decided in isolation inasmuch as the issue to be addressed by the original authority in the case of denovo adjudication proceedings, will have the ultimately effect for deciding the fate of the present appeals. These appeals should also be remanded to the original authority for denovo adjudication - Appeal allowed by way of remand.

Summary

Issues:
Remand of adjudication order for denovo consideration based on violation of natural justice principles.

Analysis:
The Appellate Tribunal, in this case, considered the appeal against an adjudication order dated 31.05.2012 passed by the Commissioner of Central Excise. The Tribunal noted that a previous order dated 29th January, 2013 had remanded a batch of appeals due to violations of natural justice principles. These violations included the lack of cross-examination opportunities and failure to provide relied upon documents to the parties before adjudication. Consequently, the Tribunal decided that the present appeals cannot be isolated from the issues addressed in the denovo adjudication proceedings. Therefore, the Tribunal remanded the matter to the original authority for denovo consideration, in line with the observations made in the previous order. The Tribunal emphasized that the original authority should address all issues afresh and grant a personal hearing to the appellants before making a decision.

In conclusion, the impugned order was set aside, and the matter was remanded to the original authority for a fresh decision in accordance with the directions provided in the Tribunal's previous order dated 29th January 2013. The appeals were allowed by way of remand, ensuring that the principles of natural justice are upheld, and the parties are given an opportunity to present their case effectively before the adjudicating authority.