Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1398 - CESTAT MUMBAIPrinciples of natural justice - Reply not given for notice served - alternative possibilities not considered - section 33A of Central Excise Act, 1944 - HELD THAT:- The impugned order has placed reliance on the decision of the Hon’ble Supreme Court in JETHMAL VERSUS UNION OF INDIA [1970 (3) TMI 57 - SUPREME COURT] and the decision of the Tribunal in PATEL WIDECOM INDIA LTD. VERSUS COMMR. OF CUS. (ICD), TKD, NEW DELHI [2004 (5) TMI 110 - CESTAT, NEW DELHI]. In Jethmal the issue arises from Sea Customs Act, 1878 which did not have a specific provision for issue of notice as exists in the present statute. The decision of the Tribunal in re Patel Widecom India Ltd arose from the refusal of the noticee to receive the show cause notice and is not in conformity with the circumstances in the impugned dispute. There are no justification for the peremptoriness of the adjudicating authority in foreclosing grant of opportunity to reply to the notice which would serve in disposal of the proceedings in a fair and judicious manner. On the contrary, he seems to have taken elaborate pains to controvert the essentiality of compliance with principles of natural justice. The haste, so demonstrated, is unseemly. We do not propose to dilate further on the inappropriateness of proceeding to adjudication without the benefit of some response from the noticee. Matter remanded back to the original authority for fresh adjudication after placing the appellant-noticee on notice of intent to take up, and complete, the adjudication process - appeal allowed by way of remand.
|