9911796707
TMI Blog2010 (9) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... 764-2767, 2794-2804, 2810-2824, 2835, 2919-2922, 2942 and 3009/2006 - 1047-1090/2010-SM(BR)(PB) - Dated:- 9-9-2010 - Shri M. Veeraiyan, J. REPRESENTED BY : Shri Kamaljeet Singh, Advocate, for the Appellant. S/Shri S.K. Bhaskar, DR and A. Khanna, for the Respondent. [Order]. - A group of 44 appeals have been listed together on the ground that the issues involved in these appeals are identical. After hearing both sides at length on 22-7-2010 and today, I find several flaws in the manner of disposal of appeals by the Commissioner (Appeals), in the manner of listing the appeals by the Registry and in the manner of assistance by the Advocate and the DRs. Due to such mishandling at different stages, appeals on truly connected matters got disconnected while appeals on disconnected matters got clubbed together, thus making the present group of appeals a kind of remnant appeals or left ever appeals . 1.2 The background of these appeals deserves to be dealt with at some length. 2.1 3 appeals, namely, E/2590-2592 of 2006 are arising out of a common order-in-appeal No. 251-277/2006, dated 31-3-3006 passed by the Commissioner (Appeals) by which he decided 27 appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment of TISCO which went through a registered dealer did not satisfy the conditions for taking credit and penalties imposed on Sh. Mohinder Gupta, Director (the appellant in 2592/06) and six others. On perusal of the order of the Commissioner (Appeals), only two appeals of M/s. Giani Casting Pvt. Limited and its Director Sh. Mohinder Gupta have been decided by the impugned order. The Assistant Commissioner, Mandi Gobindgarh who is present today to assist the Court is not in a position to confirm whether the other parties to the order-in-original have filed any appeal before the Commissioner (Appeals) and if so, the outcome of the said appeals. 2.5 4 appeals, namely, E/2301-2304/05 are arising out of the common order-in-appeal passed by the Commissioner (Appeals) vide Order No. 333-372/CE/CHD/06 dated 28-4-2006 by which he decided totally 40 appeals of the parties. The report received from the Registry indicates that 28 appeals have been filed against the said order of the Commissioner (Appeals). Out of this, by the final order of the Tribunal No. 467-469/08, 22 appeals stand disposed of by remanding the matter to the original authority. 2.6 37 appeals, namely E/2764-2767/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 which stands upheld by the Hon ble High Court of Punjab and Haryana [2009 (247) E.L.T. 27 (P H)], submits that there has been wholesale conspiracy in taking credit without actually receiving the goods. The manufacturing units have not proved that the goods have been received after the Department has brought out several discrepancies in their claim for transportation of goods. 5. I have carefully considered the submissions from both sides and perused the records. The dispute relates to consignments said to have been transferred by consignment agents of TISCO to certain manufacturers who have availed Modvat credit/CENVAT credit. There are several consignment-agents and several the manufacturers involved. In certain cases the goods have been sent directly from consignment agents to the concerned manufacturers. In certain other cases, the consignments were shown to have been routed through registered dealers. The investigation by the Officers indicated that in some cases registration numbers of vehicles mentioned in the documents for transportation were not even those of vehicles registered with the transport authorities; that in some cases the vehicle nos. given related to four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne by a Doctor to all patients who may be coming to him with complaints of fever without looking into reasons or root cause for the fever and without conducting necessary investigation of the patients individually and without taking the overall condition of the individual patient. 7.3 The manner of disposal of the appeals show total non-application of mind. On this ground alone the orders of Commissioner (Appeals) require to be set aside and remanded for proper appreciation of facts and for applying the law on the specific findings of facts involved in each case and each group of cases arising out of same show cause notice. Manner of listing and clubbing of the cases by the Registry : 8.1 When Commissioner (Appeals) has messed up as above, the registry has contributed its bit to the confusion. For example, when 28 appeals have been filed against the common order-in-appeal by the Commissioner (Appeals) No. 333-372/CE/CHD/2006, registry has listed one of the appeals in 2006, one of the appeals in 2008 and 22 appeals in 2009. If some care was taken, all these appeals could have been listed together, for what is worth. It is hoped that, in future, the registry will take necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of by the Tribunal, and the said information was sought for not only in respect of the 44 appeals but also in respect of other appeals pending before the Tribunal relating to the Commissionerate. It is noticed that only the report relating to Mandi Gobindgarh division has been received and the Assistant Commissioner Shri Madan Mohan Verma appeared to assist the Court as directed. It is hoped that the Commissioner will take necessary action and submit the report in respect of other pending matters to the Registry and that the concerned DR will pursue for getting the report from the concerned Commissionerate. 11. In respect of 44 appeals, the following emerge: (a) Each of the orders-in-original decided show cause notice issued to recipient-manufacturer and the connected parties. However, there is no specific finding on the role of each party/person with reference to evidence relied in the show cause notice, their reply in defence and reasons justifying penalty. (b) Commissioner (Appeals) messed up the proceedings before him by restoring to mass burial type of disposal of unrelated appeals, without looking into relevant facts of truly connected appeals arising out of same or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
