2015 (10) TMI 869 - AT - Central Excise

Validity of impugned order - Held that - Tribunal wherein this Tribunal has directed the Adjudicating Authority to give opportunity of inspecting the documents and also personal hearing. Although the order of this Tribunal dated 22/4/2002 was complied with by the ld. Adjudicating Authority but appellant could not avail the opportunities of inspection of records and could not file defence reply but in the interest of justice, a last chance is given to the appellant to inspect the records by appearing before the Adjudicating Authority between 15th July, 2015 to 17th July, 2015 and thereafter if they wish to file defence reply, the same is to be filed before 31st July, 2015 and thereafter, the Adjudicating Authority shall fix a date of personal hearing in the month of August, 2015 and shall pass an appropriate order in accordance with law. - Matter remanded back - decided in favour of assessee.

Summary

Issues: Challenge to impugned order due to inability to inspect records and file defense reply.

Analysis:
The appellant challenged the impugned order on the grounds of not being able to inspect the records and file a defense reply during the remand proceedings. The Tribunal noted that although opportunities were granted for inspection and a personal hearing, the appellant did not take advantage of them. The Adjudicating Authority had complied with the Tribunal's earlier order directing the opportunity for inspection and personal hearing. However, in the interest of justice, the Tribunal granted a final chance to the appellant to inspect the records between July 15th to 17th, 2015, and file a defense reply by July 31st, 2015. Subsequently, a date for a personal hearing in August 2015 was to be fixed by the Adjudicating Authority for passing an appropriate order in accordance with the law.

The Tribunal set aside the impugned order and allowed the appeal on the terms of remand specified above. Additionally, a miscellaneous application filed by the appellant for an extension of stay was disposed of by the Tribunal. The decision emphasized the importance of availing opportunities for inspection and filing defense replies during legal proceedings, highlighting the need for parties to actively participate in the process to ensure a fair and just outcome.