Commissioner Of Central Excise vs M/S. Green Marketers Ltd
- CitationExcise Appeal No. 505 & 2401 of 2006
Ratio decidendi
The rule this decision rests on
Where the adjudicating authority relies on the statements of third-party dealers to allege that the assessee used a brand name and is therefore not entitled to small-scale-industry exemption, the assessee is entitled to cross-examination of those dealers before the allegation can be sustained, and an adjudication made without affording such cross-examination cannot stand; the order is set aside and the matter remanded for de novo adjudication after that opportunity is given.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 389/CE/CHD/04 dated 28.10.2004 and 282/CE/CHD/2005 dated 29.7.2005 both passed by Commissioner of Customs & Central Excise (Appeals), Chandigarh]
For approval and signature:
Honble Mr Ashok Jindal, Member (Judicial)
Hon'ble Mr. B Ravichandran , Member (Technical)
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Commissioner of Central Excise Appellants
Chandigarh
Vs.
M/s. Green Marketers Ltd Respondent
M/s. Green Engg. Corporation Ltd.
Appearance:
Shri M S Negi, AR for the Respondent
Shri Sudhir Malhotra, Advocate for the Appellants
CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial)
Hon'ble Mr. B Ravichandran, Member (Technical)
Date of Hearing /decision: 8.7.2015
FINAL ORDER NO. A/52253-52254/2015-EX(DB)
Per Ashok Jindal :
Heard the parties and considered the submissions.
2. The Revenue is in appeal against the impugned orders wherein the learned Commissioner (Appeals) has dropped the demand of duty and penalties imposed on the respondents.
3. During the course of arguments, the learned Counsel for the respondents submits that in the connected matters in the case of M/s. Green Malleables Pvt. Ltd and M/s. Green Marketers Ltd. in Excise Appeal Nos.2479 -2480/2005 respectively, this Tribunal vide Final Order No. 50127-50128/2015 dated 14.1.2015 remanded the matter back to the adjudicating authority for denovo adjudication after affording the cross examination of the dealers whose statement have been relied upon by the adjudicating authority for alleging that during the impugned period, the respondents were using brand name NN and are not entitled for SSI exemption.
4. As in the connected case, matter has already been remanded the matter back to the adjudicating authority for denovo adjudication after affording the cross examination of the dealers whose statement have been relied upon, therefore, in these matters also Revenues contention cannot be considered at this stage. Therefore, we set aside the impugned orders and remand the matters back to the adjudicating authority for denovo adjudication after affording the cross examination of the dealers whose statement have been relied upon in the show cause notice and thereafter pass an appropriate order in accordance with the law.
5. With these terms, appeals are disposed of by way of remand.
( Dictated and pronounced in the open court )
( Ashok Jindal ) Member(Judicial)
( B Ravichandran )
Member(Technical)
ss
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