Customs, Excise and Gold Tribunal - Bangalore
Ecof Industries Pvt. Ltd. vs Commissioner Of Central Excise on 14 June, 2006
Equivalent citations: 2006(107)ECC218, 2006ECR218(TRI.-BANGALORE)
ORDER S.L. Peeran, Member (J)
1. The stay application and the appeal are taken up together for the disposal as the issue lies in a short compass. The learned Consultant points out that the demands are barred by time as entire facts pertaining to losses in the manufacture of Scouring Powder had been intimated to the jurisdictional authorities and hence, there was no suppression of facts, fraud and misrepresentation in the matter. It is submitted that the Commissioner has recorded this point in Para 6 of the impugned order, but he has not given any findings on the time-bar. Further he points out that on the basis of Weights and Measurements Act, the assessee is entitled the benefit of permissible loss up to 5% while in their case, the actual loss was only 1.75%. It is submitted that this crucial point has not been examined nor any findings had been given by the Commissioner (Appeals). Therefore the impugned order is not a speaking order and the same violates the principle of 'Natural Justice'.
2. The learned Jt. CDR submits that the appellant has not produced any evidence before the Jurisdictional authorities and along with their appeal memo. Therefore it cannot be said that the demands are barred by time. Further he concedes that the Commissioner (Appeals) has not given any findings and therefore he has no objection to remand the matter to the Commissioner (Appeals).
3. On a careful consideration of the submissions made by both the sides, we notice that the Commissioner has merely confirmed the demands on the ground that the appellants are required to pay duty on the entire quantity entered in R.G. 1 without taking consideration the plea of permissible loss in terms of 'Weights and Measurements Act' is 5% and also the plea of time bar. The Commissioner (Appeals) has not passed a speaking order and hence, there is a clear violation of principle of 'Natural Justice'. The impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for de novo consideration to consider the pleas raised as above. The Commissioner (Appeals) shall pass a speaking order within a period of four months from the receipt of this order after granting an opportunity of hearing to the appellants to substantiate their pleas both on merits and on time-bar.
(Dictated and pronounced in the open Court)