Customs, Excise and Gold Tribunal - Mumbai
Singh Scrap Processors P. Ltd. vs Commissioner Of Central Excise, ... on 7 September, 2001
JUDGMENT
Gowri Shankar, Member(Technical)
1. Appeal taken up for disposal with consent after waiving deposit.
2. The Commissioner (Appeals) has dismissed the appeal field before him against the order of the Deputy Commissioner in the following words.
"4. I have carefully considered the grounds of appeal.
5.In the instant case investigation conducted by the department revealed that M/s. Singh Scrap Processors P. Ltd., had knowingly availed of Modvat credit on the fake/forged duty paying documents. I find that during the stage of enquiry itself the said appellant debited partly the duty involved, which is also direct admission of the guilt on their part.
6. In this view of this matter, I find no infirmity in the Deputy Commissioner's finding, and while upholding it I dismiss the appeal."
3. It does not need any great discussion to conclude that this is a perfunctory way of disposing of the appeal. The order does not do justice either to the appellant before the Commissioner or the department. The appellant was entitled to be given a reason for not accepting as genuine the ground in its appeal which were contained present in its appeal (apart from the usual verbiage) and which were also reiterated in the hearing. The department has suffered because, if it had a good case, it was entitled to be told that the appeal was required to be dismissed by way of an appropriate speaking order.
4. The Commissioner's entirely unspeaking order is set aside and the appeal allowed. The matter is now remanded to the Commissioner. It is hoped that he shall dispose of the appeal with the attention that it deserves in accordance with law.