Custom, Excise & Service Tax Tribunal
M/S Saf Yeast Company P. Ltd vs Cce, Lucknow on 31 March, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
COURT NO. II
Excise Appeal No. 1045 of 2005
(Arising out of Order-in-Appeal No. 462/CE/2004 dated 17.12.2004 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow)
M/s Saf Yeast Company P. Ltd. Appellant
Vs.
CCE, Lucknow Respondent
Date of Hearing: 31.3.2010 Appearance :
Appeared for Appellant - Shri Durgesh Nadkarni, Advocate
Appeared for Respondent - Shri R.K. Verma, DR
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
HONBLE MR. RAKESH KUMAR, TECHNICAL MEMBER
Order No.dated.
Per D.N. Panda:
Both sides are fully agreeable for retesting of the materials by ld. Adjudicating authority to do justice to both the sides. Ld. Counsel appearing for the appellant submits that when scope of show cause notice was widened by the corrigendum issued before passing of the adjudication order, ld. Appellate authority should have also taken into consideration the pleading that emerged against the allegation made in the corrigendum. Piecemeal consideration of evidence having been made by the first appellate authority, the appellant has been prejudiced. Therefore if the appellant gets proper opportunity of placing entire factual and legal pleadings before Adjudicating authority and that Authority considers all such materials, there may not be denial of justice.
2. To the aforesaid proposition of the appellant, Revenue does not disagree.
3. Having noticed that both the sides are cooperative, we consider it proper to send the matter back to the ld. Adjudicating authority to consider entire factual and legal pleadings of the appellant and take into consideration all evidence that shall be adduced and explained against the charges made in original show cause notice and corrigendum already issued. We make it clear that the ld. Counsel for the appellant having pleaded time bar, such a valuable pleading cannot be ignored.
4. In view of the aforesaid observations and conclusion, we direct the appellant to cause appearance before the ld. Adjudicating authority on 26th April 2010 with entire set of evidence and pleadings that shall be advanced on behalf of the appellant. If the appellant fails to cause appearance, ld. Adjudicating authority shall be at liberty to decide the matter afresh taking materials on record and pass reasoned and speaking order. Consequently both the orders of the authorities below are set aside and the matter gets remanded to ld. Adjudicating authority. (Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER RM