9911796707
TMI Blog2001 (8) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Bipin Garg, Advocate, for the Appellant. Shri M.M. Dubey, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These four appeals, arising out of a common Adjudication Order No. 2/Commr/C.Ex/2001, dated 8-3-2001 passed by the Commissioner, Central Excise, are posted today for hearing Stay Applications for waiver of pre-deposit of duty of excise confirmed and penalties imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-1999 He, further, mentioned that the Deputy Commissioner adjudicated the first three show cause notices and confirmed the duty and imposed penalty and demanded interest vide Adjudication Order Nos. 7-9/99/11-A/AC, dated 29-1-1999; that their appeals were dismissed by the Commissioner (Appeals) for non-compliance with the requirement of pre-deposit of duty; that the Appellate Tribunal vide Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und of inclusion of same amount of P.R.E. in the assessable value; that the appellants, under letter dated 21-8-2000, informed the Commissioner that the same matter had been adjudicated by the Dy. Commissioner which was pending before the Commissioner (Appeals) on remand by the Tribunal. He finally mentioned that they requested the Commissioner under letter dated 16-1-2001 to furnish a copy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the adjudicating authority and the matters may be remanded to him. 4. We have considered the submissions of both the sides. We observe that the Appellants have clearly mentioned in their letter dated 21-8-2000 to the Commissioner, with reference to the show cause notice dated 26-5-2000; that the same matter was adjudicated and the order passed by the Tribunal and the matters pending wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the principles of natural justice were also not followed in passing the impugned order. We, therefore, set aside the impugned order and remand the matter to the Adjudicating Authority with the direction to examine whether the matters stand adjudicated by the Assistant/Deputy Commissioner, and if so, the same cannot be adjudicated again as principles of res judicata will apply. If the matters ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
