Customs, Excise and Gold Tribunal - Mumbai
Ujagar Textile Industries Pvt. Ltd. And ... vs Commissioner Of Central Excise on 22 August, 2000
Equivalent citations: 2000(72)ECC194
ORDER J.H. Joglekar, Member (T)
1. The Commissioner of Customs and Central Excise passed Order No. YG/272/ B-II/94 15.4.1999. This was a combined order in cases of M/s. Shakti Textiles, M/s. Ujagar Textiles Ind. Pvt. Ltd. And M/s. Ujagar Prints and Processors Pvt. Ltd. All the three assessees subsequently filed appeals. The appeals filed by M/s. Ujagar Prints and Processors Pvt. Ltd. were decided by the Tribunal at the stage of hearing of the stay applications while Order No. C-II/1975-76/WZB/2000, dated 14.7.2000. In this order the Tribunal made the following observation:
We find that the manner in which the proceedings have evolved thus violates the basic principles of natural justice and that is that an assessee must know what the exact charges against him. Belatedly the thoughts of the department which may have been there behind the issue of the Show Cause Notice have been voiced by the Commissioner in his order. The assessee at this stage therefore would have had no chance to defend their case. They must be given that chance. We have therefore no alternative but to set aside the impugned order and once again remand the matter to the Jurisdictional Assistant Collector. He must go on record as to what elements of cost are lacking in the computation of assessable value, how they could be arrived at and at what quantum. He would also have to keep in mind the incredibility of another set of profits in the face of the declarations given by the assessee in the price lists that the profits stand included in the job charges and also in the face of the additional notional profit declared by them in spite of their claim to the contrary. The assessees shall also be given an opportunity by the Assistant Collector to state their case before him. He shall not reject any submissions made by the assessees on the grounds of the scope of the remand order.
Since the issues are the same and the impugned order is also the same, we adopt our order cited above. We allow the appeals and remand the proceedings back to the Jurisdictional Assistant Commissioner with the same instructions as embodied in the extract above. The stay application also stands disposed of.