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2018 (7) TMI 2102 - HC - Central ExcisePrinciples of Natural Justice - non-furnishing of the letter dated 20-1-2001 - HELD THAT:- It is seen from the communication, dated 27-12-2005 issued by the Commissioner of Central Excise that the assessee was finally directed to appear for personal hearing on 25-1-2006 without fail with liberty to file written submissions if any. However, the assessee seems to have submitted a letter dated 25-1-2006 requesting for two months time to reply to the show cause notice. This is evident from the record of personal hearing which was also signed by the Manager (Excise) of the assessee. Therefore, it is evident that finally on 25-1-2006, during the personal hearing, though two months time to reply to the show cause notice was sought for, the assessee, did not give such reply. On the other hand, an order in Original was passed on 28-2-2006. There is no violation of principles of natural justice in this case, as contended by the appellant, insofar as the non-furnishing of the said letter dated 20-1-2001 is concerned. It is contended that the Tribunal having passed a final order directing the Revenue to furnish a copy of the said letter with enclosures to the assessee, is not empowered to modify its own order, which in-turn would amount to review, in the absence of any power to do so under the Central Excise Act - HELD THAT:- In the case on hand, admittedly the Tribunal dismissed those applications as withdrawn, however by granting liberty to file Modification Petition. We have already pointed out that the Tribunal has no power to grant such liberty as well. Therefore in the absence of any statutory provision empowering the Tribunal to entertain Modification Petition, the above case laws, which are otherwise distinguishable on facts as well, are not helping the appellant in any manner. Limitation in filing Modification Petition - HELD THAT:- The very application for modification filed before the Tribunal is the one without any sanctity of law, the question of considering the limitation in filing such application does not arise. It is evident that the assessee has already filed their reply to the show cause notice and contested the matter before the Adjudicating Authority. Thereafter, the Adjudicating Authority has also passed the above orders in Original, dated 21-11-2008 and 27-11-2008. Challenging the same, the assessee filed appeals before the Tribunal which in-turn remanded the matter to the adjudicating authority once again, without going into the merits of the matter. Therefore, We are of the view that since the Adjudicating Authority has already considered and passed orders on merits also by considering the reply submitted by the assessee, it is for the Tribunal to consider the merits of the matter once again in the appeal, as admittedly, the Tribunal is also a fact finding authority. The matter is remitted back to the Tribunal for hearing the main appeals and passing orders on the same on merits and in accordance with law - Appeal allowed by way of remand.
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