Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1222 - AT - Central ExcisePrinciples of natural justice - evidentiary value of statements that were not validated by cross-examination - first appellate authority discarded the findings in entirety without going into the merit of the conclusions drawn by the original authority - Held that:- It would appear that some of the evidences relied upon by the original authority may not have had any bearing in determining the outcome. A decision of the first appellate authority, in the light of the judgement in re Lampo Computers (P) Ltd, [2014 (4) TMI 1032 - KARNATAKA HIGH COURT] would require enumeration of evidence and the validity of each in having a bearing on the culpability of the appellants. If such was not available, the matter could be resolved only by remand to the original authority. The first appellate authority was, however, not vested with the jurisdiction to do so. Nevertheless, that essential requirement having escaped scrutiny in the decision of the original authority, we propose to remedy that lack of jurisidiction to enable examination of the merits of the submission on substantive grounds. Matter remanded back to the original authority for issue of a fresh order after complying with the principles of natural justice and in conformity with the provisions of law relating to testing of statements - appeal allowed by way of remand.
|