2001 (4) TMI 480 - AT - Central Excise

Summary

Issues:
Appeals against Order No. 36/97 dated 27-10-1997 passed by the Commissioner, Central Excise & Customs, Cochin.

Analysis:
The appeals were brought before the Appellate Tribunal for the second time following a previous remand by the Tribunal. The Tribunal had directed the lower authority to consider various aspects, including the utilization of tobacco, and provide the appellants with a reasonable opportunity to be heard. However, the appellants claimed that the adjudicating authority did not comply with the direction to put them on notice regarding the aspects to be considered for determining the duty demand. The party had requested certain documents, but some crucial documents were not available as they were handed over for prosecution against another entity. The Collector treated the second show cause notice as withdrawn, which the appellants argued was against the Tribunal's direction to consider all notices and replies. The Revenue justified the decision to rely on the original show cause notice regarding the purchase and use of bundle wrappers. The Tribunal found that the adjudicating authority had not followed its directions properly, including the supply of relevant documents, and remanded the matter for a fresh examination, emphasizing the importance of providing a fair opportunity to the party and directing a timely decision within 60 days.

In conclusion, the Appellate Tribunal allowed the appeals for remand, highlighting the need for the concerned adjudicating authority to re-examine the issue in accordance with the earlier order and provide adequate opportunity to the party. The Tribunal stressed the importance of cooperation from both parties in the re-adjudication process and instructed the Commissioner to issue a new order promptly, preferably within 60 days.