Customs, Excise and Gold Tribunal - Delhi
C.C.E., Rajpur vs M/S. Nova Iron & Steel Ltd. on 5 February, 2001
ORDER
S.S. Kang
1. The revenue field this appeal against the order-in-appeal passed by the Commissioner (Appeals).
2. When the case was called, none appeared on behalf of the respondents, in spite of notice. There-fore, the appeal is being taken-up in the absence of respondents.
3. Brief facts of the case are that the respondents filed a declaration for availing the MODVAT Credit on capital goods and the adjudicating authority accepted the declaration in respect of some goods and rejected the declaration in respect of other goods. Respondents filed the appeal against the order passed by the Assistant Commissioner, whereby the declaration in respect of capital goods was rejected. The Commissioner (Appeals), in the impugned order, held that the adjudicating authority passed the impugned order without issuing a show cause notice to the respondents, hence the impugned is passed in violation to the principles of natural justice.
4. Heard ld. S.D.R. and perused the appeal papers.
5. The Commissioner (Appeals), in the impugned order held that the adjudicating authority passed the order without issuing a show cause notice, hence the order passed by the adjudicating authority is against the principles of natural justice. This finding of fact is not challenged in the present appeal. As the adjudicating authority passed the adjudication order without issuing a show caused notice, I find no infirmity in the impugned order. However, the revenue is at liberty to proceed against the respondents in accordance with law. The appeal, filed by the revenue, is rejected. (Dictated in Court).