9911796707
TMI Blog2013 (5) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... d, advocates For the Respondent: Mr Ganesh Haavanur, Additional Commissioner (AR) JUDGEMENT Per: P.G. Chacko These applications seek waiver and stay in respect of the respective dues adjudged against the appellants. Amongst the applicants/appellants, the assessee is Oxford Rubber Pvt. Ltd., who is aggrieved presently by a demand of duty of Rs. 70,73,929/- and equal amount of penalty. The other parties are aggrieved by the respective penalties imposed on them. Of the two, one is the Managing Director of the above company and the other is the proprietor of Max Rubber Company whose clearances were also clubbed with those of Oxford Rubber Pvt. Ltd. for the purpose of demand of duty on the latter for the period from April 1999 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the whole case is based on the following: a) Though, on the limitation issue, the adjudicating authority, in de novo proceedings, recorded its own findings, the authority appears to have once again erred in properly dealing with the contention of the assessee that separate show-cause notice should have been issued to Max Rubber Company vis--vis the proposal to club their clearances with those of the assessee-company. In the impugned order, the learned Commissioner relied on a decision of the apex court while dealing with the above contention of the assessee. Neither in the show-cause notice nor in any subsequent notice or letter had the adjudicating authority proposed to rely on the said decision and consequently the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears from the records that, during the course of de novo adjudication proceedings, the assessee contended that the quantification of duty was not correct even in the worst case against them. They filed a worksheet captioned re-computation of Annexure D, showing year-wise turnover and duty liability, as per DGCEI and as per oxford. Apparently, this worksheet was pertaining to the demand based on clubbing. The assessee filed a separate worksheet in respect of clandestine removals. Both the worksheets were also accompanied by detailed statements of relevant particulars as also by cost sheets. All these materials were further accompanied by copies of invoices, gate passes, chits, slips etc. In the impugned order, the learned Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication for the second time. In the instant case, we are constrained to direct de novo adjudication for a second time, for which we have recorded reasons. We trust, the learned Commissioner will have due regard to the relevant observations of ours and proceed to undertake de novo adjudication of the case in accordance with law and the principles of natural justice. We therefore set aside the impugned order and allow these appeals by way of remand with a request to the Commissioner to undertake de novo adjudication of the case in the aforesaid manner. Such proceedings shall brook no delay as the dispute in the case is more than a decade old. 6. The stay applications also stand disposed of. (Pronounced and dictated in open Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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