Custom, Excise & Service Tax Tribunal
M/S. Maruti Udyog Ltd vs Cce, Delhi-Iii, Gurgaon on 24 October, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066 COURT NO. II Central Excise appeal No. 457/2007-SM [Arising out of Order-in-Appeal No. 322/NS/GGN/2006 dated 16.11.2006 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon] Date of Hearing/decision: , 24th October, 2013 M/s. Maruti Udyog Ltd., Appellants Versus CCE, Delhi-III, Gurgaon Respondent
Present for the Assessee : Shri B.L. Narasimhan, Advocate
Present for the Revenue : Shri U.K. Srivastava, A.R.
Coram: Honble Shri D.N. Panda, Judicial Member
FINAL ORDER NO.58119/2013
Per D.N. Panda
Preliminarily Para 6 of the order shows that learned Commissioner (Appeals) without looking into the merits of the case merely entered into technicality of the matter when he opined that natural justice was not violated. Law requires that the Commissioner (Appeals) should bring out the points for decision very clearly and state reason of his decision as well as the decision while disposing an appeal. If such a process of law is followed his order can be said to have been passed in accordance with law. Present order does not reflect such a judicial discipline. Therefore, in the interest of justice matter has to go back to Commissioner (Appeals) for framing proper issue for decision on merit where principle of natural justice has not been violated. Appellant is entitled to confrontation of the material used against it (including report of the sub-ordinate authority obtained) to contest its appeal in all fairness and order passed upon hearing, affording reasonable opportunity of hearing.
2. In the result, appeal is remanded to the Commissioner (Appeals).
(Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER RK ??
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