Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1652 - CESTAT KOLKATAPrinciples of natural justice - non-speaking order - Clandestine Removal - shortage of goods - shortage of 99 numbers of diesel engines and 167 numbers of alternators - recovery of CENVAT Credit - HELD THAT:- All the diesel engines and alternators are having serial numbers incorporated by the manufacturers and suppliers. They had also shown the serial numbers of the diesel engines and alternators at the time of clearance of the diesel generator sets in their Central Excise invoices. Hence, it is not difficult to co-relate such documents with the receipts and clearance of diesel engines and alternators and diesel generator sets. Non-speaking order - violation of principles of natural justice - HELD THAT:- The learned adjudicating authority in his Order-in-Original did not consider the submissions made by the appellant in his reply to the show cause notice and also the documents submitted by them along with their reply and also the submissions made at the time of de novo adjudication proceeding. Hence, the order of the learned adjudicating authority was not a speaking order and such order is not maintainable under the statute. Thus, the appellants should be given one more opportunity to explain their case before the lower authorities since there have been violations of principles of natural justice on the earlier occasions - Accordingly the appeal is remanded to the adjudicating authority to consider the submissions of the appellant on the basis of the supporting documents, statutory registers and the Chartered Accountant’s certificate. Appeal allowed by way of remand.
|