Custom, Excise & Service Tax Tribunal
Vinod Kr. Gupta, Commercial Manager vs Cce, Delhi-I on 26 September, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI-110066
BENCH-SM
COURT III
Excise Appeal No.E/2593/2009-EX [SM]
Excise Appeal No.E/2594/2009-EX [SM]
Excise Appeal No.E/2733/2009-EX [SM]
[Arising out of Order-in-Appeal No.72 to 74/CE/DLH/2009 dated 01.06.2009 passed by the Commissioner (Appeals), Central Excise, New Delhi]
For approval and signature:
HONBLE MR. S.K. MOHANTY, 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?
Havells India Ltd.
Suneel Kr. Rastogi, Asst. Manager
Vinod Kr. Gupta, Commercial Manager Appellant
Vs.
CCE, Delhi-I Respondent
Present for the Appellant : Shri .V.R. Sethi, Advocate Shri J.P. Kaushik, Advocate Present for the Respondent: Shri.G.R. Singh, D.R. Coram: HONBLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) Date of Hearing/Decision:26.09.2016 FINAL ORDER NO. 54011-54013/2016 PER: S.K. MOHANTY
These appeals are directed against the impugned order dated 01.06.2009 passed by the Commissioner (Appeals), Central Excise and Customs, New Delhi. In these cases, the grievance of the appellants are that the documents seized under Panchnama dated 01.11.1996 were not supplied to the appellant for effectively contesting their case on merits.
2. Heard the ld. Counsel for both sides.
3. I find that both the authorities below have not considered the prayer made by the appellant for supply of the documents seized under the Panchnama dated 01.11.1996. Thus, there is violation of the principles of natural justice. Therefore, in the interest of justice, I remand the matter to the Original Authority for supply of the documents to the appellant and thereafter to grant them personal hearing for explaining their case in detail. The impugned order is set aside and the appeal is allowed by way of remand.
[Dictated and pronounced in the Open Court] (S.K. MOHANTY) MEMBER (JUDICIAL) Anita ??
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