Customs, Excise and Gold Tribunal - Delhi
Collector Of C. Ex. vs Oswal Vanaspati And Allied Industries on 23 January, 1987
Equivalent citations: 1989(42)ELT3(TRI-DEL)
ORDER K.L. Rekhi, Member (T)
1. As the issue involved in these two appeals is common, this combined order will dispose of both of them.
2. When the appeals were taken up for hearing, the learned Advocate of the respondents made a preliminary objection that the authorisation of the Collector was confined to only one ground as follows but the Assistant Collector in his appeal had taken many other grounds including those on merits :-
"It is well established practice that where the principles of natural justice have not been observed by an adjudicating authority, the appellate authority remands the case for de novo adjudication after following the principles of natural justice. In this case, if in the opinion of the Collector (Appeals) the party was not apprised of the evidence (collected by the Department) against the party before deciding the cases and thereby there was violation of natural justice, the Collector (Appeals) could have remanded the cases for 'De novo' adjudication after observing the principles of natural justice instead of straightaway accepting the appeals."
At the end of his authorisation, the Collector directed the Assistant Collector to file an appeal "for the determination of point as mentioned above".
3. We have heard the learned representative of the department on the preliminary objection. We find force in the plea of the learned Advocate of the respondents. Accordingly, we hold that this appeal has to be confined to only the one ground of principles of natural justice taken by the Collector in his authorisation.
4. Thereafter we have heard both sides on the aforesaid ground and have carefully considered the matter. We agree with the Collector's submission that when the Collector (Appeals) found that the Assistant Collector had not observed the principles of natural justice, the Collector (Appeals) Ought to have set aside the Assistant Collector's order and directed the Assistant Collector to adjudicate upon the matter afresh after following the.principles of natural justice particularly when the investigation of the facts was involved.
5. Accordingly, we allow this appeal, set aside the impugned order passed by the Collector (Appeals) as well as the order-in-original passed by the Assistant Collector. We give liberty to the Assistant Collector to take up adjudication of the matter afresh after due observance of principles of natural justice. Since the matter is already quite old, we also direct that re-adjudication proceedings, if taken up, shall be finalised within six months from the date of receipt of this order by the Assistant Collector.