2023 (10) TMI 1110 - HC - Central Excise

Delay in issue of show cause notice under Section 11 A of the Central Excise Act, 1944 - taking almost full 9 years for adjudication of the show cause notice after the first remand order - not considering the judgements regarding grant of cross-examination and the interpretation of section 9D of the Central Excise Act, 1944 - remanding the case second time in August 2022 to the original adjudicating authority - HELD THAT - The Tribunal by the impugned order has only remanded the matter directing the authority to decide the matter afresh. There are no question of law muchless substantial question of law arising in the present appeal. Hence, the appeal is dismissed.

Summary

Issues involved:
The issues involved in this case are:
1. Interpretation of delay in issue of show cause notice under Section 11 A of the Central Excise Act, 1944.
2. Delay in adjudication of show cause notice by the original authority.
3. Consideration of grant of cross-examination and interpretation of section 9D of the Central Excise Act, 1944.
4. Remand of the case by the Tribunal to the original adjudicating authority in respect of the show cause notice dated 14.12.2006.

Interpretation of delay in issue of show cause notice under Section 11 A:
The appellant raised a question regarding the Tribunal's failure to follow the judgment of the High Court in a previous case concerning the delay in issuing a show cause notice under Section 11 A of the Central Excise Act, 1944. The Tribunal, in its order, did not address this issue specifically but remanded the matter for reconsideration by the adjudicating authority.

Delay in adjudication by original authority:
Another issue raised was the delay in adjudication of the show cause notice by the original authority, which took almost 9 years for adjudication after a remand order. The Tribunal, in its order, found that the common orders passed by the Commissioner lacked a detailed discussion of each appellant's submissions and involvement. Therefore, the Tribunal remanded the matter for fresh consideration by the adjudicating authority.

Consideration of grant of cross-examination and interpretation of section 9D:
The appellant also questioned the Tribunal's failure to consider judgments regarding grant of cross-examination and the interpretation of section 9D of the Central Excise Act, 1944 by jurisdictional High Courts and other High Courts in India. However, the Tribunal's order did not address this issue specifically but only directed the authority to decide the matter afresh.

Remand of the case by the Tribunal:
Lastly, the Tribunal's decision to remand the case for the second time in August 2022 to the original adjudicating authority in respect of the show cause notice dated 14.12.2006 was challenged. The Tribunal's order only directed the authority to decide the matter afresh without finding any substantial question of law in the appeal, leading to the dismissal of the appeal.