2019 (10) TMI 491

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..... ent on the Adjudicating Authority to provide a copy of the report and seek explanation from the appellant, which the Adjudicating Authority has failed to do - thus, there is a clear violation of natural justice. The matter needs reconsideration for calculation of amount of duty as well as penalty imposed under Section 11AC - appeal allowed by way of remand. - Excise Appeal No. 171 of 2012 - A/11042/2019 - Dated:- 27-6-2019 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri Ragesh S. Mehta, Advocate for the Appellant Shri L. Patra, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The .....

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..... bmission is that the amount of ₹ 11,04,819/- is not correct and the appellant have given calculation based on bills of entry and invoices. After concluding the hearing, the Adjudicating Authority called for reports and as per reports of field formation, the duty amount of ₹ 11,04,819/- confirmed and the order was passed accordingly. He submits that the reports obtained after conclusion of the hearing, should have been provided to the appellant which was not done. Accordingly, the principles of natural justice were violated. As regards the penalty, he submits that there is no suppression of facts and malafide on the part of the appellant. Since the duty was paid on the transaction value they were under bonafide belief that it was .....

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..... ppellant after concluding the hearing. Since in the report also there is difference of ₹ 1,27,774/- it was incumbent on the Adjudicating Authority to provide a copy of the report and seek explanation from the appellant, which the Adjudicating Authority has failed to do. Therefore, there is a clear violation of natural justice. In these facts, we are of the view that the matter needs reconsideration for calculation of amount of duty as well as penalty imposed under Section 11AC. 5. Accordingly, we set-aside the impugned order and allow the appeal by way of remand to the Adjudicating Authority for passing a fresh order after providing sufficient opportunity to the appellant to explain their case. (Dictate .....

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