Commissioner Of Central Excise, ... vs M/S. Uniply Industries Ltd
- CitationAppeal No.46/2010
Ratio decidendi
The rule this decision rests on
The appellate authority's order, which records that the windmill issue is "in call book," is not a valid disposal: there is no call book recognised by law, and a Commissioner (Appeals) must set out the points for determination, state reasons for the decision, and decide the matter rather than bypass that duty. Where an appeal is remanded for want of a reasoned decision, the Commissioner (Appeals) must decide the issues in the appeal afresh, after granting the respondent a reasonable opportunity of hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.46/2010 (P), dated 09.03.2010 passed by the Commissioner of Central Excise (Appeals), Chennai]
COMMISSIONER OF CENTRAL EXCISE, PUDUCHERRY APPELLANT
Versus
M/s. UNIPLY INDUSTRIES LTD. RESPONDENT
Appearance:
For the Appellant Shri M. Rammohan Rao, DC (AR)
For the Respondent Shri S. Krishna Kumar, Adv.
CORAM:
Honble Shri D.N. Panda, Judicial Member
Date of hearing/decision 22-06-2015
FINAL ORDER NO. 40703 / 2015
The appellate order shows that the adjudicating authority has not applied his mind. It disclosed that the windmill issue is in call book. There is no call book recognised by law. The duty to be discharged by Commissioner (Appeals) is well codified in the statute. He has to bring out the points for determination, state reasons of his decision and make decision without simply bypassing his duty.
2. In view of the above, the appeal is remanded to Commissioner (Appeals) to decide the matter on the windmill issue granting reasonable opportunity of hearing to the respondent.
3. Revenue is in appeal against the Cenvat credit on decoration expenses. Since the appeal is remanded due to reason above, the Commissioner (Appeals) has to go through the grounds of appeal of Revenue on this issue and granting fair opportunity of hearing to the respondent, shall pass appropriate order.
4. The Commissioner (Appeals) to go through decision of the Tribunal on the windmill issues decided by Final Order Nos.40281 to 40326/2015, dated 25.02.2015 and pass a reasoned and speaking order on both the issues. (Dictated and pronounced in open court)
(D.N. PANDA) JUDICIAL MEMBER
ksr 23-06-2015
DRAFT Remarks
I II III
Date of dictation 22.06.2015
Draft Order - Date of typing 23.06.2014
Fair Order Typing 23.05.2015
Date of number and date of dispatch
4 E/00413/2010
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