H. Mohanarangan vs Cce, Coimbatore

(Arising out of Order-in-Appeal No. 1/2007-C. Ex. Dated 8.1.2007 and Order-in-Appeal No. 28/2007 dated 10.4.2007 passed by the Commissioner of Central Excise (Appeals), Coimbatore)

H. Mohanarangan M. Raja Raja Steels Pvt. Ltd. M. Raja H. Mohanarangan Appellants

Vs.

CCE, Coimbatore Respondent

Appearance

Shri S. Jaikumar, Advocate, for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent

CORAM

Honble Shri D.N. Panda, Judicial Member

Date of Hearing / Decision: 29.05.2015

Final Order No.40579 to 40583/2015

The order of the appellate Commissioner reveals that there was total violation of natural justice made by him while passing the order. He simply reproduced the reason giving rise to the demand in first page of his order and without exhibiting any pleading of the appellant before him for consideration, examination of evidence as well as the gravity of the situation came to an abrupt conclusion. When there is no consideration of the submission of the appellant on material facts and evidence that itself demonstrates violation of natural justice. Tribunal being final court of fact it is not practically possible to pass order in piece meal considering some aspects and ignoring other aspects. Appellant has grievance that it has made submission even before adjudicating authority for reconciliation of the materials recovered with the version and evidence on record, but that was not done.

2. The submissions above appear to be truthful when the appeal paper book containing the reply dated 8.11.2005 and 14.11.2005 to the show-cause notice is read.

3. Therefore to do justice to both sides, it is desirable that the matter should go back to learned adjudicating authority for proper appreciation of the facts and evidence on the touchstone of law, testing the evidence without an order passed unilaterally. Appellant shall get fair opportunity of hearing before learned adjudicating authority to argue on all aspects open.

4. Appellant is directed that it should not seek any adjournment without assigning any good reason to the satisfaction of the authority. Application for fixation of hearing shall be made by appellant within a month of receipt of this order and the authority hearing the matter shall pass order within three months from the date of last hearing without any delay.

5. It is stated by learned AR that the appeal Nos. E/193 & 194/2007 arose out of the cause of action which has also been dealt in the impugned order. Therefore, these two appeals have become infructuous. So far as Appeal Nos. E/499/2007, E/500/2007 and E/501/2007 are concerned, all these are remanded to learned adjudicating authority to carry out the direction above.

(Dictated and pronounced in open court)

(D.N. Panda) Judicial Member Rex

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