2001 (12) TMI 186 - AT - Customs

Summary

Issues:
1. Tribunal setting aside the Order-in-Original and remanding the matter for fresh decision.
2. Failure to supply relevant documents to the applicants/appellants.
3. Commissioner confirming the earlier order-in-original which was set aside by the Tribunal.
4. Violation of principles of natural justice.
5. Impugned order being set aside and the matter remanded for fresh adjudication.

Analysis:
1. The Tribunal had previously set aside the Order-in-Original and remanded the matter for fresh decision after providing the applicants/appellants with an effective opportunity of personal hearing and supplying relevant documents. The impugned order by the Commissioner was challenged on the grounds of failing to adhere to the Tribunal's directions.

2. The Advocates representing the applicants/appellants raised concerns regarding the non-supply of relevant documents despite clear directions from the Tribunal. The Commissioner's decision to confirm the earlier order-in-original, which had been set aside, was also contested. The failure to provide the necessary documents was acknowledged, highlighting a procedural flaw.

3. The Commissioner's impugned order confirmed the decision from the earlier Order-in-Original, which had been invalidated by the Tribunal. The Tribunal emphasized that an order that no longer exists in the eyes of the law cannot be upheld in subsequent adjudication proceedings. The Commissioner's action was deemed inappropriate as it was not an appellate review but a de novo adjudication.

4. Despite the applicants/appellants being given opportunities for personal hearings, they were not provided with the relevant documents. While the Tribunal noted the non-attendance of the applicants/appellants at hearings, the failure to supply documents was considered a violation of natural justice principles, necessitating a remand for fresh adjudication.

5. In conclusion, the Tribunal allowed all appeals by remanding the matter for fresh adjudication. It clarified that no opinion was given on the case merits and directed the applicants/appellants to cooperate with Revenue Authorities. The Commissioner was urged to expedite the proceedings, emphasizing the importance of adhering to procedural fairness and providing necessary documents for a just decision.