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 61 - AT - Central ExcisePrinciples of natural justice - impugned order passed without application of mind - it was argued that penalty and duty has been imposed under Customs as well as Central Excise Acts without specifying whether the penalty is under Customs Act or the Central Excise Act and how much is under Customs Act and how much is under Central Excise Act. Held that:- Board Circular 21/95-Cus dated 10.03.1995 clearly prescribes that action in such cases by Revenue should be taken after definite conclusion has been arrived at by the Development Commissioner. In the instant case, the Development Commissioner has issued notices, however, as per the details, no specific decision has been reached and the order is in clear violation of Circular No. 21/95-Cus dated 10.03.1995 - also, two different officers have passed the adjudication order. One has passed without considering the defense submission given by the appellant and the second order has been passed after considering the defense submissions made by the appellant. Under no circumstances, both the orders passed by different officer could have been same and it clearly shows non application of mind and failure to consider the grounds of defense raised by the appellant. Moreover, the issue of jurisdiction is a legal ground and can be invoked at any time. The order is passed without application of mind and therefore, the same is set-aside - matter is remanded back to the Adjudicating Authority for passing a fresh order after considering the grounds raised by the appellant and affording them a reasonable opportunity of hearing - appeal allowed by way of remand.
|