Customs, Excise and Gold Tribunal - Delhi
M/S. J.K. Synthetics Ltd. vs Cce, Jaipur on 17 May, 2001
ORDER
Lajja Ram
1. In this appeal filed by M/s. J.K. Synthetics Ltd. the impugned order in original has been passed by the Commissioner of Central Excise, Jaipur. The case was fixed for personal hearing before him on 18.4.2000 and 23.5.2000 but on both these dates on one appeared for the noticee. The show cause notice in this case had been issued in 1994. Therefore, the adjudicating authority observed that reasonable opportunity had already been given to the assessee to present their defence and thus the principles of natural justice have been complied with.
2. Shri M.K. Sharma, Advocate appearing for the appellants submits that the unit of the appellants is closed for quite some time back and there was nobody to receive the letters at Kota. The correspondence is being made with their Head Office at Kanpur and as there was no one to receive the letters, the non presence of their was not wilful. He further mentions that the appellants were very much interested in properly putting their defence and to explain the case but no such opportunity could be availed of by them. He prays for remand of the matter.
3. Shri M.M. Dubey, DR submits that the adjudicating authority had waited for considerable time but when there was no response he had no option but to proceed with the adjudication on merits.
4. We find that the unit of M/s. J.K. Synthetics Ltd. is under closure and a receiver has been appointed by the Honourable Bombay High Court. The matter relates to the duty on the excess quantities said to be have been drawn for testing. The matter relates to appreciation of the facts.
5. After hearing both sides, we consider that although the matter is very old it will be in the interest of justice if one more opportunity is given to the appellants to present their case before the adjudicating authority.
6. The appellants will co-operate for proper adjudication of the case. Shri M.K. Sharma, Advocate submits that their address at present is M/s. J.K. Synthetics Ltd., Kamla Tower, Kanpur-208001.
7. The appellants pre-deposited a sum of Rs. 1 lakh (Rupees one lakh) for hearing the present appeal. This amount will remain with the department till the disposal of the appeal as agreed by the counsel. With these observations the impugned order is set aside and the appeal is allowed by way of remand.
Dictated and pronounced in the open Court.