Custom, Excise & Service Tax Tribunal
Yes vs Unknown on 11 April, 2008
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD COURT: II Appeal No. E/79-81/08 (Application No.E/S/94-96)08) Arising out of Order-in- Appeal No.ID/39-40-1/Daman/2007, dt.26.11.07 Passed by: Commissioner of Central Excise & Customs (Appeals),Vapi For approval and signature: Honble Mrs. Archana Wadhwa, Member (Judicial) Honble Mr. B.S.V. Murthy, Member (Technical) 1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? : No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? : No 3 Whether their Lordships wish to see the fair copy of the order? : Seen 4 Whether order is to be circulated to the Departmental authorities? : Yes Appellant/s Respondent/s
M/s Reliance Pipe (P) Ltd.
Shri M.S. Solanki, Shri P.B. Rathod Vs CCE & C, Daman Represented by Represented by Shri P.M. Dave, Adv.
Dr.M.K. Rajak, SDR CORAM:
MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) MR. B.S.V. MURTHY, MEMBER (TECHNICAL) Date of Hearing:
11.04.08 Date of Decision:
11.04.08 ORDER No. /WZB/AHD/2008 Per: Mrs. Archana Wadhwa, Member (Judicial) The impugned order stand passed by the authorities below in remand proceedings when the matter was earlier remanded by the Tribunal vide its Order No.S/1095-1097/WZB/2004/C-I, dt.29.9.04, with the directions that the copies of the seized documents such as RG-1 register, invoices, note books containing details of product during the period in dispute, LR books etc., were to be supplied to the appellant. Admittedly, in remand proceedings, said documents do not stand supplied. The authorities have shown their inability to do so as the same are misplaced on account of bifurcation of commissionerate.
2. The learned advocate submits that the documents being voluminous documents, there was a little chance of the same being un-traceable and if the Revenue would have made efforts, the same would have become available. In any case, he submits that the fact of documents missing was never disclosed to the appellant during proceedings. It has come as a surprise in the impugned order itself.
3. After hearing the learned SDR, we find that there was specific direction contained in the earlier order of the Tribunal which the authorities below were bound to follow. In the light of the inability expressed by the Additional Commissioner, we would once again to remand the matter and would like him to direct the concerned officer to locate the said papers. In case, it is not possible at all to find out the papers, the adjudicating authority would decide the issue afresh by excluding the relied upon documents from its consideration.
4. The appeals are allowed by of remand. The stay petition also gets disposed off.
(Dictated & Pronounced in Court)
(B.S.V. Murthy) (Archana Wadhwa)
Member (Technical) Member (Judicial)
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