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2015 (4) TMI 997 - HC - Central ExciseWaiver of pre deposit - Jurisdiction of Tribunal - Whether the Hon'ble Tribunal has jurisdiction to put a condition of depositing ₹ 40 lakhs while remanding the issue back to the Commissioner of Central Excise for fresh adjudication - Held that:- Tribunal has dealt with the merits of the case at length, and held that there was no discussion or evidence available on record to show excess consumption of raw material and electricity, or any other material to show that the appellant removed the products clandestinely. It has also been recorded in the impugned order that in the audit which was conducted, no discrepancy was found in the records of the company. The Tribunal has also held that there was no indication to show that there was excess consumption of raw material, or there was misdeclaration of consumption by the appellant. After giving a detailed finding of fact that the Adjudicating Authority had not considered the various evidences which were led, and that no proper opportunity of cross-examination or hearing was afforded to the appellant, the Tribunal has set-aside the order passed by the Adjudicating Authority which had imposed liability of over ₹ 26.00 crores on the appellant. It is clear that though for setting-aside the order passed by the Adjudicating Authority and remanding the case for fresh decision, sufficient reasons have been given, but no reason, whatsoever, has been given for imposing a precondition of deposit of ₹ 40.00 lakhs by the appellant. There is even no justification for quantifying the amount ₹ 40 lakhs to be deposited by the appellant. - Tribunal may, for some specific and valid reason, have the jurisdiction to impose the condition of deposit of certain amount while remanding the case back to the Adjudicating Authority, but the same can be done only in a judicious manner and not in arbitrary manner and without justification. In the present case, the same is totally lacking. - Decided in favour of assessee.
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