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2016 (12) TMI 715 - AT - Central ExciseJurisdiction of Dy. Commissioner - sanctioning the refund claim and crediting the refunded amount to the Consumer Welfare Fund under Rule 7 (6) of Central Excise Rules, 2004 - Held that: - the jurisdictional Range Officer and not the Dy. Commissioner Concerned is the adjudicating authority of this order. Dy. Commissioner is therefore functioning merely as administrative authority rather than a quasi judicial authority. This indifference will render the whole process futile, because it is pre-judged, based on administration report by the jurisdictional Range Officer and not on his own application or analysis of the facts of the claim under consideration - I am constrained to remand the matter back to the adjudicating authority, with specific instructions to grant an opportunity to the appellant to produce all the necessary documents in support of their contention that duty liability has not been passed on to its customers. The said authority will also give reasonable opportunity of hearing to the appellant and pass a reasoned and speaking order based on the facts and documents and proof adduced by the appellant during the course of proceedings - appeal allowed by way of remand.
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