2012 (4) TMI 158 - AT - Central Excise

Both Revenue as well as Assessee are in appeals against the same OIO - Department itself is questioning the legality and propriety of the impugned order - Held that - Since the legality and propriety of the impugned order in is question, the order is liable to be set aside - remanded the case to the lower adjudicating authority for deciding afresh

Summary

Issues involved: Appeal against Order-in-Original, legality and propriety of the impugned order, remand for fresh decision.

Analysis:
1. Appeal against Order-in-Original: The judgment deals with appeals by both the Revenue and the Assessee against the same Order-in-Original. The Tribunal considered the submissions from both sides and noted that the Department itself questioned the legality and propriety of the impugned order. In such cases, where both parties are in appeal and the Department raises concerns about the order, the Tribunal has a consistent view of remanding the matter for fresh decision by the original authority. The Tribunal cited precedents like the case of M/s Singh Brothers Exim Pvt. Ltd. and Automatic Small Scale Industries, where similar actions were taken. The Tribunal decided to set aside the impugned order and remand the case to the adjudicating authority for a fresh decision, allowing both sides to present their arguments and produce supporting documents. The appellant (assessee) is to be given a reasonable opportunity of hearing in the fresh proceedings.

2. Legality and Propriety of the Impugned Order: The Tribunal emphasized that when the Department itself questions the legality and propriety of the order, it is appropriate to remand the case for a fresh decision. By doing so, the Tribunal ensures that all issues are kept open for further examination, and both the Revenue and the Assessee have the opportunity to present their case with supporting documents. This approach aims to uphold the principles of natural justice and fairness in the adjudication process. The Tribunal highlighted the importance of granting a reasonable opportunity of hearing to the appellant (assessee) during the fresh adjudication to ensure a fair and just outcome.

3. Remand for Fresh Decision: The Tribunal's decision to remand the case for a fresh decision by the original adjudicating authority is based on the principle of fairness and procedural regularity. By remanding the matter, the Tribunal allows for a comprehensive review of the issues raised by both parties and ensures that all relevant aspects are considered in reaching a just decision. The Tribunal's approach of remanding cases in situations where the Department questions the legality and propriety of the order, and both parties are in appeal, reflects a consistent judicial practice aimed at promoting fairness, transparency, and thorough examination of the legal and factual aspects of the case. The Tribunal's order to keep all issues open and grant a reasonable opportunity of hearing underscores the importance of due process and the right to a fair hearing in legal proceedings.