Customs, Excise and Gold Tribunal - Bangalore
M/S. Aluminium Industries vs Cc, Cochin on 26 April, 2001
ORDER
Shri G.A. Brahma Deva
1. Shri Anil D. Nair, Advocate appearing for the appellants submitted that the impugned order suffers from denial of principles of natural justice in as much as an effective hearing has not been granted before passing the order. In this context he drew our attention to the relevant portion of the impugned order. He submitted that the factory was closed and they could not respond to the verification report. He requests that if one more opportunity is given they will co-operate with the Department in the adjudication proceedings.
2. Smt. Radha Arun, appearing for the Revenue submits that sufficient opportunity was given to the party and the same was not availed of. She submits that copy of verification relied upon by the Department was duly served on the importer. But the Advocate submitted that copy of the same was not served to them.
3. On a careful consideration made by both sides we are of the view that it is appropriate that the matter will have to go back for re-consideration. Accordingly we are remanding the matter to the concerned adjudicating authority to examine the issue afresh and pass an appropriate order in accordance with law on providing an opportunity to the party. We make it clear that the party should co-operate for speedy disposal of the matter. Since the matter being a old one, the Commissioner is directed to dispose of the matter at the earliest possible time and pass suitable orders within 3 months from the date of receipt of this order. Thus this appeal is allowed by way of remand.
Ordered accordingly.
(Pronounced and dictated in the Open Court)