Customs, Excise and Gold Tribunal - Tamil Nadu
Bharat Metal Box Co. Ltd. vs Commissioner Of Customs, Madras on 26 November, 2001
JUDGMENT
S.L. Peeran
1. This appeal arises form Order-in-Original No. 101/97-CAU dated 13.8.87 by which the Commissioner has confirmed duty demand of Rs. 6,67,629/- towards duty liability which has already been paid. He has also imposed a penalty of Rs. 1.5 lakhs on the company and confirmed interest. The order is an ex parte order as the respondent did not appear for hearing.
2. Arguing for the appellants Ld. Advocate Shri S.S. Radhakrishnan submitted that they have filed their reply to the show cause notice vide their letter dated 28.8.95 sent by Registered Post requesting for personal hearing so that they can explain their case and also to show that they are not liable to penalty. They also had sent another letter dated 18.12.95 giving reply to show cause notice. He points out to these documents in the paperbook including the judgment rendered in the case of DHAMPUR SUGAR MILLS LTD. [1990 (46) ELT 400] wherein it has been laid down that penalty is not imposable if duty is paid already by adjustment in PLA before issue of show cause notice. He contends that as there is a violation of principles of natural justice, the matter may be remanded for de novo consideration with a direction to reconsider all their pleas by granting them a hearing.
3. Ld. D.R. has no objection for remand of the matter.
4. On a careful consideration of the records, we notice that the appellants have replied to the show cause notice and have also sought for personal hearing. The Commissioner in the impugned order has stated that they had not replied despite reminder. The appellants have produced postal acknowledgments to show the replies have been sent by Registered post including seeking personal hearing. We are satisfied that there is a denial of principles of natural justice in the matter. Therefore the impugned order is set aside and matter remanded to Commissioner for de novo consideration with a specific direction that he shall take into consideration the reply sent by the appellants and on all the points and issues raised by them with regard to non confirmation of penalty and non imposition of interest in the matter. He shall also take into consideration various judgments cited by them before a detailed speaking order is issued. The appellants shall be granted an opportunity of hearing the matter. Thus the appeal is allowed by way of remand.
(Dictated and pronounced in open Court)