M/S. Indian Furniture Products vs Cce, Chennai Ii
- CitationAppeal No. 3/2013
Ratio decidendi
The rule this decision rests on
Where a remand order is made because the appellant was denied a fair opportunity to answer the case against it on the disputed credit, the appellant must be heard in full on each item of the worksheet, both on facts and on law, before the adjudicating authority decides the quantification of inadmissible credit; the appellate authority's remand is made to secure compliance with the principles of natural justice, and the adjudicating authority is bound to consider all material facts and evidence, since failure to do so would result in a miscarriage of justice.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No. 3/2013 (M-II) (D) dated 8.10.2013 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. Indian Furniture Products Appellant
Vs.
CCE, Chennai II Respondent
Appearance
Shri C. Saravanan, Advocate for the Appellant Ms. Indira Sisupal, AC (AR) for the Respondent
CORAM
Honble Shri D.N. Panda, Judicial Member Honble Shri R. Periasami, Technical Member
Date of Hearing / Decision: 11.3.2015
Final Order No. 40240 / 2015
Per D.N. Panda
Learned counsel says that there shall not arise any liability under the law. Learned Commissioner (Appeals) was handicapped to get a clear report from the field on the claim of the appellant. He has recorded that in para 23 of his order. The worksheet give by the appellant was only forwarded by the field office to learned Commissioner (Appeals). Therefore, he remanded the matter to the adjudicating authority for quantification of the credit inadmissible.
2. It is appreciable that the appellant has no opportunity to defend as to inadmissible credit in absence of any report from the field. Following the course of natural justice appellant deserves hearing in full length on the worksheet by learned adjudicating authority. Only upon hearing the appellant, the authority can come to a proper conclusion. Therefore, to grant defence to the appellant, appellant is directed to appear before learned adjudicating authority within two months from the date of receipt of this order and make an application before learned adjudicating authority for fixation of the hearing to explain on each item of the worksheet. While explaining, the appellant is also entitled to argue both on facts and law on the relevant issues arising out of the adjudication. Upon totality of the consideration of argument both on fact and law on the entire issue, learned authority shall pass appropriate order.
3. At this stage learned counsel says that let all issues be open for placing before learned adjudicating authority for consideration. We make it clear that non-consideration of the material facts and evidence shall result in mis-carriage of justice. Therefore, there shall be no difference to the n proposition of the learned counsel.
4. In the result, stay application is disposed and appeal is remanded to learned adjudicating authority.
(Dictated and pronounced in open court)
(R. PERIASAMI) (D.N. Panda) Technical Member Judicial Member
Rex
2
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