Custom, Excise & Service Tax Tribunal
Cce, Delhi-I vs M/S Jindal Nicket & Alloys Limited on 25 November, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block No.2, R. K. Puram, New Delhi, Court No. 1
Date of hearing/decision: 25.11.2016
Excise Appeal No.747 - 748 of 2010
(Arising out of order- in- original No. 60/PKJ/CCE/Adj./09 dated 09.12.2009 passed by the Commissioner of Central Excise (Adj.) New Delhi).
CCE, Delhi-I Appellant
Vs.
M/s Jindal Nicket & Alloys Limited Respondent
Sushant Kumar Sahu, Director Appearance:
Sh. R. K. Manjhi, AR for the appellant -Revenue Sh. K. K. Anand, Advocate for the Respondent assessee Coram:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. Ashok K. Arya, Member (Technical) F. O. No. 55726 55727/ 2016 Per: Justice (Dr.) Satish Chandra:
Both the appeals have been filed against the order in- original No. 60/PKJ/CCE/Adj./09 dated 09.12.2009 passed by the Commissioner of Central Excise (Adj.) New Delhi.
2. Heard Shri R. K. Manjhi, ld. AR for the Revenue and ld. Advocate Sh. K. K. Anand for the respondent-assessee
3. After hearing both the sides and on perusal of record, it appears that the Commissioner has confirmed a demand of about Rs. 10 crores. In the impugned order the demand was partly sustained and partly cancelled. The assesse has come up before the Tribunal against the sustained demand, who vide its order dated 28.09.2011 [2012 (279) ELT 134 (Tri. Del.)] has remanded the matter to the adjudicating authority. The matter is still pending before the adjudicating authority as stated by ld. Counsel for the assessee.
4. The present appeals have been filed by the department for the remaining demand which were deleted by the adjudicating authority. The present appeals are the outcome of the same impugned order. When it is so, then we deem it fit to remand the matter to the adjudicating authority for fresh adjudication. Hence, we set aside the impugned order and remand the matter to the adjudicating authority on the issue for fresh adjudication. The adjudicating authority is directed to provide reasonable opportunity to the assessee and additional evidence may be admitted as per law.
5. In the result, both the appeals are allowed by way of remand.
(Dictated and pronounced in the open Court).
(Justice (Dr.) Satish Chandra) President (Ashok K. Arya) Member (Technical) Pant