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2019 (8) TMI 1366 - HC - Central ExcisePrinciples of natural justice - whether in the facts and circumstances of the present case, the CESTAT, was justified in concluding that there was any failure of natural justice so as to warrant setting aside of the orders of Adjudicating Authority and consequent remand to the Adjudicating Authority for fresh adjudication? - HELD THAT:- There is no clarity as to whether this issue of adjournment applied to all the appeals before the CESTAT. Ms. Desai, learned counsel for the Commissioner submits that such a ground clearly did not apply to all the appeals pending before the CESTAT. In any case, mere refusal of an adjournment in proceedings, which were spread over several dates, according to us, will not amount to breach of principles of natural justice and fair play, particularly, when the party concerned has failed to plead and establish any prejudice. Besides, the CESTAT has even made observation with regard to the conduct of the Assessees and observed that they were bent upon delaying the adjudication proceedings. The CESTAT has observed that in other cases proper hearing was given. Setting aside the orders of the Adjudicating Authority and consequent remand on the first ground that in one of the matters, on one of the dates, no adjournment was granted to one of the parties, is in our opinion, is not at all a good ground to set aside the orders of the Adjudicating Authority and to remand the matter for fresh consideration. Whether the CESTAT had jurisdiction and in any case was justified in ordering the retention of the pre-deposit amount after setting aside the order of the Adjudicating Authority and remanding the matter to the Adjudicating Authority for fresh decision? - HELD THAT:- The CESTAT has itself observed that this is a minor deviation in the adjudication order which does not render that order fatal or even require full waiver of the pre-deposit amount on the face of fraudulent transactions leading to loss of customs duty and wrong availment of CENVAT credit which have not been disputed. If the CESTAT has itself recorded a finding that non tallying of entries, is at the highest, only some minor deviation which does not affect the validity of the orders of the Adjudicating Authority, then obviously, there was no reason to set aside the orders of the Adjudicating Authority and order a remand for fresh consideration - The remand cannot be ordered in such a casual manner, particularly, in a matter in which the CESTAT itself records that the Adjudicating Authority has made extensive examination and after granting fair opportunity of hearing to the parties came to the conclusion that there was violation of provisions of the Customs Act, 1962 and Central Excise Act, 1944. - Order of CESTAT not sustainable.
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