Custom, Excise & Service Tax Tribunal
M/S Orient Paper Mills vs Cce, Raipur on 20 October, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI COURT NO. II Excise Appeal No. 51 of 2005-SM (Arising out of Order-in-Appeal No. 258/RPR-Ii(JBP) 2004 dated 28.9.2004 passed by the Commissioner (Appeals), Central Excise, Raipur) M/s Orient Paper Mills Appellant Vs. CCE, Raipur Respondent
Appearance:
Appeared for Appellant : Shri Hemant Bajaj, Advocate
Appeared for Respondent: Shri Sunil Kumar, DR
Date of Hearing: 20.10.2009
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Order No.dated.
Per D.N. Panda :
Both sides agree that although doctrine of unjust enrichment was not embodied in the law during material period that shall apply following the Apex Courts decision in the case of Sahakari Khand Udyog Mandal Ltd. Vs. CCE reported in 2005 (181) ELT 328 for which the Appellant earnestly pray to adduce evidence and plead. Considering submission of the Appellant to be fair and requiring the matter to undergo due process of justice, the matter is remanded to the ld. Adjudicating Authority for examining unjust enrichment if any made by the Appellant. Accordingly, Appellant is directed to appear before the ld. Adjudicating Authority on 17.11.2009 with proper evidence for its defence and shall also file an application to hear the matter. If such Application is filed by the Appellant, ld. Adjudicating Authority shall either hear or fix a date of hearing. It is needless to say that Appellant is entitled to fair justice by a reasoned and speaking order.
(Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM