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M/S. Jai Balaji Cement Ltd vs Cce, Jaipur-I

Customs Excise and Service Tax Appellate Tribunal9 July 2015

Ratio decidendi

The rule this decision rests on

The impugned order is set aside and the matter remanded because the appellant was not afforded a proper opportunity to inspect the relied-upon documents and to file its defence reply, in breach of the earlier direction of the Tribunal requiring the Adjudicating Authority to give that opportunity together with a personal hearing; the Tribunal, in the interest of justice, grants a final opportunity for inspection and filing of reply within stated time limits, with a personal hearing thereafter and a fresh order to be passed in accordance with law.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALR.K. PURAM, WEST BLOCK NO. 2, NEW DELHI-110066COURT NO. IIDate of hearing: 09/07/2015E/Misc/50233/2015 inAppeal No. E/3145/2006-EX [DB]

[Arising out of Order-in-Appeal No. 126(MPM) CE/JPR-I/2006 dated 31/03/2006]

1. Whether Press Reporter may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it would 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 Department Authorities?

M/s. Jai Balaji Cement Ltd. Appellant

Vs.

CCE, Jaipur-I Respondent

Appearance: Ms. Surbhi Sinha, Advocate for the appellant.

Shri Pramod Kumar, JCDR for the respondent

Coram: Honble Shri Ashok Jindal, Member (Judicial)

Honble Shri B. Ravichandran, Member (Technical)

Final Order No. 52141/2015

Per: Ashok Jindal

Heard the parties.

2. Impugned order has been challenged by the appellant on the ground that in the remand proceedings also, they could not able to inspect the records (relied upon documents), and therefore, could not file their defence reply. Therefore, impugned order is to be set aside.

3. The Ld. AR objected to the arguments of the ld. Counsel for the appellant and submits that ample opportunities were granted to the appellant to inspect the documents and personal hearing was also fixed but appellant was not bothered to inspect the records and to file the defence reply. Therefore, there is no force in the arguments advanced by the ld. Counsel.

4. We have perused the records and the earlier order of this Tribunal wherein this Tribunal has directed the Adjudicating Authority to give opportunity of inspecting the documents and also personal hearing. Although the order of this Tribunal dated 22/4/2002 was complied with by the ld. Adjudicating Authority but appellant could not avail the opportunities of inspection of records and could not file defence reply but in the interest of justice, a last chance is given to the appellant to inspect the records by appearing before the Adjudicating Authority between 15th July, 2015 to 17th July, 2015 and thereafter if they wish to file defence reply, the same is to be filed before 31st July, 2015 and thereafter, the Adjudicating Authority shall fix a date of personal hearing in the month of August, 2015 and shall pass an appropriate order in accordance with law.

5. In view of these terms, impugned order is set aside and the appeal is allowed by way of remand of above terms.

6. Miscellaneous application filed by the appellant in the present appeal for extension of stay is also disposed off.

Order to be given dasti.

(Ashok Jindal)

Member (Judicial)

(B. Ravichandran)

Member (Technical)

Ritu

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