9911796707
TMI Blog2009 (10) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of by this common order. 4. Though the impugned order is sought to be challenged on various grounds, it is not necessary to address to all those grounds and suffice to refer to only one ground, namely, failure on the part of the adjudicating authority to comply with the basic principles of natural justice while deciding the matter. 5. In the case in hand, by order dated 21st January, 2009 passed in Appeal Nos. E/1283, 1284 and 1285 of 2009, the Tribunal had set aside the order passed by the adjudicating authority and had remanded the matter for de novo adjudication with the following observations and directions : "4. Since on account of denial of natural justice, the impugned order is not sustainable, the same is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the order passed by the Tribunal did not give such a direction to the Commissioner. Indeed the observations in the impugned order in that regards read thus : "Further, the appellant have insisted upon cross-examination of the suppliers and that of the Central Excise Officers of Surat, I am unable to even consider acceding to the request for cross-examination of suppliers since the Hon'ble CESTAT has not directed in paras 4 and 5 of the final order. In this regard, it is a settled position in the law that being lower adjudicating authority the decision of the Tribunal is binding on the Commissioner and reliance in this regard is placed on the judgment of the Hon'ble Supreme Court as held in the case of Paper Products Limited v. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. It is not in dispute that the impugned order clearly discloses reliance upon such documents to fix the duty liability upon the appellants. Once it is made clear that those documents, which are essentially private documents, were relied upon to fix the duty liability upon the assessee, without giving opportunity to the assessee to cross-examine the author(s) of such documents, it goes to show that the authority has failed to comply with the basic principles of natural justice while deciding the matter. 9. As observed by the Commissioner himself, the decision of the Apex Court is on the point that when the remand order is related to a particular plea, certainly the scope of the inquiry before the lower authority cannot extend to other ple ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
