Custom, Excise & Service Tax Tribunal
M/S Red Ice Films Pvt. Ltd vs Cc (C.S.I. Airport), Mumbai on 28 March, 2016
IN THE CUSTOMS, EXCISE AND SERVECE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT NO. I APPEAL NO. C/86793/15 (Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-96, 97/14-15 dated 15.06.2015 passed by the Commissioner of Customs (Appeals), Mumbai Zone-III.) For approval and signature: Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. C.J. Mathew, Member (Technical) =====================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy : Seen of the order?
4. Whether order is to be circulated to the Departmental : Yes authorities?
===================================================== M/s Red Ice Films Pvt. Ltd. Appellant Vs. CC (C.S.I. Airport), Mumbai Respondent Appearance:
Shri Anil Balani, Advocate for Appellant Shri D.K. Sinha, Asst. Commr. (A.R.) for Respondent CORAM:
HONBLE SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) HONBLE SHRI C.J. MATHEW, MEMBER (TECHNICAL) Date of Hearing: 28.03.2016 Date of Decision: 28.03.2016 ORDER NO. Per: M.V. Ravindran:
This appeal is listed for maintainability, for the reason of non deposit or non compliance under Section 129E of the Customs Act, 1962.
2. Heard both sides and perused the records.
3. On perusal of the records, we find that the first appellate authority, after considering the arguments has remanded the matter to the adjudicating authority to pass an order after following the principles of natural justice. We find that the adjudicating authority has not given a chance of personal hearing on the matter. We do find that there is violation of principles of natural justice by the adjudicating authority. The only error in the impugned order is first appellate authority has recorded finding on the merits of the case, and then remanded matter back to the adjudicating authority. In our considered view, if a matter is remanded back then it should be a open remand. Accordingly holding that there is violation of natural justice, the matter needs to be remanded back to the adjudicating authority with a direction that he should decide the matter uninfluenced by the findings recorded by the first appellate authority. The adjudicating authority is directed take on record any evidence that may be produced by the appellant.
4. The appeal is disposed by way of remand, keeping all the issues open, and with a direction to follow the principles of natural justice before coming to a conclusion.
(Pronounced in open Court) (C.J. Mathew) (M.V. Ravindran) Member (Technical) Member (Judicial) Sp 3 APPEAL NO. C/86793/15