2024 (4) TMI 962 - HC - Central Excise

CENVAT Credit - mentioning of wrong address in the invoice - HELD THAT - The orders dated 22.08.2019 and 20.08.2020 are hereby quashed and set aside. The matter is remanded back to the adjudicating authority-Additional Commissioner of CGST and Central Excise who shall decide the proceedings on remand after giving fullest opportunity to the petitioner without in any way being influenced by this order and on merits. None of the findings and observations recorded in this order would in any manner influence or prejudice either side. Application disposed off.

Summary

Issues Involved:
The judgment involves a clarification sought regarding the direction given in a previous order by the High Court, specifically related to the quashing of an order in original and the remand of the matter to the appellate authority.

Issue 1: Quashing of Orders and Remand

The applicants, original respondent Nos. 1 and 2, filed an application seeking clarification on the direction given by the High Court in a previous order dated 23.09.2021. The main writ petition was disposed of by the Court, and the present application pertains to the quashing of the order in original dated 22.08.2019 and its implications on the adjudication process. The proceedings have been remanded back to the appellate authority, i.e., Commissioner (Appeals), despite the quashing of the original order. The clarification sought by the applicants was regarding the contradictory nature of the order and the need for a clear direction for fresh adjudication by the Additional Commissioner of CGST.

Decision:

The High Court clarified that the orders dated 22.08.2019 and 20.08.2020 are quashed and set aside. The matter is remanded back to the adjudicating authority, the Additional Commissioner of CGST and Central Excise, for a fresh decision on the proceedings. The adjudicating authority is directed to provide a full opportunity to the petitioner without being influenced by the previous order. The parties are allowed to present their contentions before the Commissioner (Appeals), ensuring that none of the findings or observations in the current order would prejudice either side. The clarification provided by the Court resolves the dispute between the parties and concludes the application.