2017 (9) TMI 924 - AT - Central Excise

Principles of Natural Justice - case of appellant is that the copy of the report submitted by the Range Superintendent to the learned Commissioner (Appeals) was not served on them - Held that - the impugned Order-in-Appeal was passed in violation of principals of natural justice. Therefore, I remand the matter back to the learned Commissioner (Appeals) with directions that learned Commissioner (Appeals) shall make copy of report of range superintendent submitted to the learned Commissioner (Appeals), informing the details of the register under which copy of said acknowledgement was forwarded by range superintendent to original authority available to the appellant - matter remanded for fresh adjudication - appeal allowed by way of remand.

Summary

Issues involved:
Appeal against Order-in-Appeal No. MRT/EXCUS/000/APPL-I/619/2015-16 dated 31/03/2016 challenging Order-in-Original No.31/AC/MZN-I/2014 dated 16.12.2014 - Violation of principles of natural justice - Time bar for filing appeal.

Analysis:

1. Violation of principles of natural justice:
The appellant filed an appeal challenging an Order-in-Original dated 16.12.2014 after receiving a letter from the jurisdictional Range Superintendent. The appellant claimed they were not served a copy of the original order but only a copy meant for the Range Superintendent. The appellant argued that their comments were not sought by the learned Commissioner (Appeals), contending a violation of natural justice. The Tribunal found merit in the appellant's argument and held that the impugned Order-in-Appeal was passed in violation of principles of natural justice.

2. Remand for fresh adjudication:
In light of the violation of natural justice, the Tribunal remanded the matter back to the learned Commissioner (Appeals) for fresh adjudication. The Tribunal directed the Commissioner to provide the appellant with a copy of the report submitted by the Range Superintendent and obtain the acknowledgement from the original authority. The appellant was to be allowed to present their contentions on the same, and the Commissioner was instructed to decide whether the appeal was filed in time and proceed with a decision on the merits if the appeal was found to be timely filed.

3. Decision and directions:
The Tribunal set aside the impugned Order-in-Appeal and ordered a fresh adjudication by the learned Commissioner (Appeals) in accordance with the directions provided. The Commissioner was directed to ensure the appellant's access to relevant documents and allow them to present their case before making a decision on the timeliness of the appeal and subsequent merits.

Overall, the Tribunal's judgment focused on upholding principles of natural justice, ensuring due process in the appeal proceedings, and providing the appellant with an opportunity to present their case effectively. The remand for fresh adjudication aimed at rectifying the procedural shortcomings and ensuring a fair determination of the appeal.