2008 (7) TMI 402 - HC - Central Excise

Appellate Tribunal s order - principles of natural justice - Held that - the course adopted by the Tribunal, of even not referring to the judgments of the Tribunal of which the Appellant was relying, is not proper - In our opinion, it was for the Tribunal to point out, after considering the judgment of the Tribunal on which the Appellant was relying, how those judgments were not relied and how, according to the Tribunal, the matter is covered by the judgment of the Supreme Court - the appeal is remanded back to the Tribunal for de novo consideration and decision in accordance with the law - appeal allowed by way of remand.

Summary

Issues:
Improper procedure followed by the Tribunal in disposing of the appeal without considering relevant judgments relied upon by the Appellant.

Analysis:
The Appellant had filed an appeal before the Customs Excise and Service Tax Appellate Tribunal, Mumbai, and submitted written arguments claiming that the appeal is covered by two decisions of the Tribunal. However, during the hearing, nobody appeared on behalf of the Appellant. The Tribunal, without referencing the judgments relied upon by the Appellant, disposed of the appeal by referring to a Supreme Court judgment. The Appellant filed an application for rectification, highlighting the failure to consider the Tribunal's judgments, but the application was also disposed of without addressing this issue. The High Court found that the Tribunal's procedure was not in accordance with the law. The Tribunal should have considered the Appellant's written submissions and then decided whether the Tribunal's judgments were relevant or not. The Tribunal's failure to even refer to the judgments relied upon by the Appellant was deemed improper by the High Court.

The High Court, after considering the matter, set aside the Tribunal's order and remanded the appeal back to the Tribunal for a fresh consideration. The High Court emphasized that the Tribunal should conduct a de novo consideration and make a decision in accordance with the law. This decision was made to ensure that justice is served properly and that the Appellant's reliance on the Tribunal's judgments is duly considered in the appeal process.