Customs, Excise and Gold Tribunal - Mumbai
Hindustan Lever Ltd. vs Commissioner Of Central Excise, ... on 22 January, 2002
Equivalent citations: 2002(81)ECC297, 2002(141)ELT738(TRI-MUMBAI)
ORDER Jyoti Balasundaram, Member (J)
1. The Miscellaneous Application for retention of the above appeal and stay application before the Western Zonal Bench is allowed having regard to the fact that the Head Office of the applicant-company is situated within the jurisdiction of the Mumbai Bench.
2. Now we take up the stay application for hearing. We waive predeposit of duty of Rs. 1,73,45,647/- which has been confirmed as a result of classification of Vaseline Lip Guard under tariff Heading 3304.00 instead of tariff Heading 3003.10 as claimed by the assesses, and proceed to take up the appeal for final disposal, with the consent of both sides. We find from a reading of the impugned order passed by the Commissioner (Appeals) that he has merely upheld the finding of the Assistant Commissioner without any finding of his own. The operative part of the impugned order is reproduced below.
"I have carefully gone through the records of the case and their submissions made during the personal hearing as well as in the grounds of the appeal. I have also given my earnest consideration to the points urged and evidences on record. The Assistant Commissioner has analysed each and every point in his order in the findings portion step by step and in detail. Hence, I do not want to repeat and I find no infirmity in his order.
In view of the above discussions, I reject the appeal".
3. The Commissioner (Appeals) was required to independently discuss and analyze the submissions made by the assessee before him and apply his mind independently to the various issues raised and the findings as recorded above cannot be considered as a speaking order. We therefore set aside the impugned order and remand the case back to the Commissioner (Appeals) for fresh decision in accordance with law, after extending a reasonable opportunity to the appellants and then pass fresh orders dealing with all the issues raised before him during the proceedings.
4. The appeal is thus allowed by remand.