M/S. Madras Cements Ltd vs Commissioner Of Central Excise, ...
- CitationAppeal No.21/2013, dated 25.09.2013 passed by the Commissioner of Central Excise (Appeal
Ratio decidendi
The rule this decision rests on
The Tribunal's remand rests on a single principle: where the law on the subject has developed after the adjudication order was passed, the appellant is entitled to a fresh hearing on the issues, including those not argued before, so that the adjudicating authority may decide them in light of the developed law. Where the adjudicating authority's order was passed before the relevant legal position was settled by subsequent decisions, a fair opportunity of hearing on all issues, both of fact and of law, must be afforded to the assessee, and the matter is to be readjudicated accordingly. On readjudication, the adjudicating authority must frame the issues properly and pass a reasoned and speaking order that considers the subsequent decisions cited by the Tribunal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No.21/2013, dated 25.09.2013 passed by the Commissioner of Central Excise (Appeals), Madurai]
M/s. MADRAS CEMENTS LTD. APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, MADURAI RESPONDENT
Appearance:
For the Appellant Shri R. Parthasarathy, Cons.
For the Respondent Shri B. Balamurugan, AC (AR)
CORAM:
Honble Shri D.N. Panda, Judicial Member
Date of hearing/decision 30-09-2015
FINAL ORDER NO. 41332 / 2015
The principal issue involved in this appeal is whether appellant is eligible to the Cenvat credit on the inputs claimed to have been used in the manufacture of TMT Rebars, TMT bars, TOR Steel, Cement consumed for construction of silos etc.
2. From the time of passing adjudication order, law has undergone development on the subject. Therefore, appellant deserves an opportunity of hearing for decision on the claims in respect of the items of input appearing in the Adjudication order. If there are some other items also, which were claimed by the appellant subject to use in manufacture of capital goods or claimed as Cenvat credit that deserves hearing afresh following the ratio laid down in the following cases:-
(i) Commissioner of CentraL Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.).
(ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. reported in 2011 (271) E.L.T.360 (Kar.).
(iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. reported in 2014 (305) E.L.T.558 (Mad.).
(iv) Mundra Ports and Special Economic Zone Ltd. Vs Commissioner of Central Excise & Customs reported in 2015-TIOL-1288-HC-AHM-ST.
(v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III reported in 2011 (270) E.L.T.465 (S.C.).
(vi) Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB).
(vii) Jayaswal Neco Ltd. Vs Commissioner of Central Excise, Raipur reported in 2015 (319) E.L.T. 247 (S.C.).
(viii) India Cements Ltd. Vs CESTAT, Chennai reported in 2015 (321) E.L.T. 209 (Mad.).
(ix) M/s. Empee Sugars and Chemicals Ltd. Vs Commissioner of Central Excise, Tirunelveli vide Final Order No.41121-40122/2015, dated 06.02.2015 in Appeal No.E/41636 & 41637/2014
3. Learned counsel submits that since the appellant is granted an opportunity to argue on the principal issue of Cenvat credit and capital goods credit, other issues involved in the Adjudication may also be kept open for decision by Adjudicating Authority while he hears the matter afresh.
4. In view of fair submission of the appellant and also development of the law, appellant is directed to make an application to the Adjudication authority within a month of receipt of this order to fix the hearing for readjudication afresh on the issues involved as emerged from the show-cause notice.
5. Appellant is entitled to a fair opportunity of hearing on all issues both on facts and law as well as the evidence. Upon hearing and framing the issues involved in the matter properly, learned Adjudicating authority shall pass a reasoned and speaking order considering the decisions cited above.
4. In the result, appeal is remanded to the Adjudicating authority with the above direction.
(Dictated and pronounced in open court)
(D.N. PANDA) JUDICIAL MEMBER
ksr 30-09-2015
DRAFT Remarks
I II III
Date of dictation 30.09.2015
Draft Order - Date of typing 30.09.2015
Fair Order Typing 30.09.2015
Date of number and date of dispatch
5 E/42571/2013
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