2022 (8) TMI 1100 - HC - Central Excise

Lack of jurisdiction of Shri C.M. Mehra, to pass the original order of adjudication in his capacity as the Commissioner of Central Excise Service Tax, Siliguri - Admission of additional grounds before the Tribunal - HELD THAT - The learned Tribunal has not considered the issue which was specifically raised by the respondent, M/s Perfect Technologies, in its application seeking inclusion of additional grounds in the appeal regarding the lack of jurisdiction of Shri C.M. Mehra - who at the material point of time was the Commissioner of Central Excise and Service Tax, Siliguri - to pass the original order of adjudication. This issue is required to be answered by the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, specifically, since it is relevant for the purpose of deciding the appeal which is pending before this Court - The cross-objection filed by the respondent, M/s Perfect Technologies is disposed off with a direction upon the learned Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, to decide on this issue after giving adequate opportunity of hearing to both parties. Application disposed off - List the Tax Appeal No. 01 of 2019, under an appropriate heading immediately after the expiry of the period mentioned.

Summary

Issues Involved: Lack of Jurisdiction of Commissioner to Pass Original Order of Adjudication

Analysis:
The High Court initially admitted a statutory Tax Appeal based on substantial questions of law. During the pendency of the appeal, a cross-objection was filed by the respondent, which faced a delay in filing. The Court, after considering submissions and an application for condonation of delay, allowed and condoned the delay. The cross-objection was brought on record as per the order dated 04th August, 2022. Another order passed the same day directed both the appeal and the cross-objection to be considered on a specific date. When both matters were taken up, the primary contention of the respondent was the lack of jurisdiction of Shri C.M. Mehra to pass the original order of adjudication as the Commissioner of Central Excise & Service Tax, Siliguri. The Tribunal had previously waived the requirement of pre-deposit in a related case due to the lack of jurisdiction of Shri Mehra.

Subsequently, the respondent filed an application seeking inclusion of additional grounds in the appeal, including the lack of jurisdiction of Shri Mehra to adjudicate the issue in dispute. The High Court noted that the Tribunal did not consider this jurisdictional issue in its previous judgment. Therefore, the Court directed the Tribunal to decide on this issue after providing a fair hearing to both parties within a specified timeframe. Once this issue is resolved, the Tax Appeal will be taken up for further consideration. The cross-objection filed by the respondent was disposed of accordingly, with instructions for the Tax Appeal to be listed under an appropriate heading after the specified period.