M/S. Westway Electronics. Ltd vs Commissioner Of Central Excise

Customs Excise and Service Tax Appellate Tribunal3 July 2015

CitationExcise Appeal No. 59872 - 59873 of 2013-Ex (SM)

Ratio decidendi

The rule this decision rests on

The impugned orders are set aside and the matters remanded for adjudication together with a related pending show cause notice, where the documents relied upon in the present case are founded on that notice and the interests of justice so require; and where the appellant asks for relied-upon documents, the adjudicating authority must supply them and afford a hearing before passing a fresh order.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAXAPPELLATE TRIBUNAL, NEW DELHIPRINCIPAL BENCH, COURT NO. IIExcise Appeal No. 59872 - 59873 of 2013-Ex (SM)

[Arising out of Order-In-Appeal No. 98-99/CE/Appl/NOIDA/2013 dated 29.04.2013 passed by Commissioner of Central Excise (Appeals), NOIDA]

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

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

2 Whether it should 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 Departmental authorities?

M/s. Westway Electronics. Ltd. Appellants

Vs.

Commissioner of Central Excise Respondent

& ST, NOIDA

Appearance:

Shri Naveen Mullick, Advocate for the Appellants

Shri M S Negi, AR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing /decision: 3.07.2015

ORDER NO. FO/ 52119-52120/2015-Ex(SM)

Per Ashok Jindal :

Heard the parties.

2. After hearing the parties, I observe that another case was booked against the appellants by way of show cause notice F No. DZU/INV/G/CE/57/11/4510 dated 27.09.2013 and the said matter is still pending before the adjudicating authority for adjudication. The documents relied upon in this case are based on the show cause notice cited hereinabove. Therefore, it would be in the interest of justice that these matters be adjudicated along with the main case against the appellants by way of show cause notice mentioned hereinabove. Therefore, the impugned orders are set aside.

3. During the course of arguments, the learned Counsel for the appellant also requested for providing relied upon documents. The adjudicating authority is directed to provide copies of relied upon documents to the appellants and thereafter affording an opportunity of being heard to the appellant to present their case and thereafter pass the order in accordance with the law.

4. In the above terms, appeals are allowed by way of remand.

(Dictated and pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.

Research this judgment with Miss Lucy

Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.

Try Miss Lucy free