TMI Blog2010 (3) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... ments were of some secret nature or that inspection thereof would prejudice public interest. Principle of natural justice violated. Matter remanded to Commissioner for reconsideration - E/510-512/2007 - 119-121/2010-EX(PB), - Dated:- 5-3-2010 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Member (T) Shri L.P. Asthana, Advocate, for the Appellant. Shri Anil Khanna, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. Since the common questions of law and facts arise in all these three appeals, they were heard together and are being disposed of by this common order. 2. The appellants are manufacturer of stoneware and some other items having its manufacturing units ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial identity (salt glazed or slip glazed) of the pipes cleared to various parties. In these circumstances, this issue is required to go back to the Commissioner for a detailed re-consideration". 3. The Commissioner by impugned order dated 7-10-2006 again answered the issue in favour of the Department and against the assessee and hence the present appeal. 4. Though the impugned order is sought to be challenged on various grounds, it is not necessary to address to all the grounds and suffice to refer to only two grounds namely failure on the part of the Commissioner to comply with the specific directions issued by the Tribunal while remanding the matter and secondly failure of the Commissioner to comply with the basic principles of natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity was required to examine the dispute from all relevant aspects and records, the adjudicating authority in that regard had to consider all the contemporary records regarding the manufacture including the raw materials used by the manufacturer and the technology adopted in the process of manufacture as also the machinery available with the manufacturer. It was necessary for the adjudicating authority to ascertain the same by referring to the records. When the appellants themselves had asked for inspection of the documents in the custody of the authority in that regard so as to place the same before the adjudicating authority to assist such authority to decide the matter, it was but expected from the authority to allow the manufacturer to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details were available with them at the relevant point of time, they should have presented before the investigation agency. Therefore, in the circumstances of the case, the possibility of recasting of record cannot be ruled out. They had also not submitted any documentary evidence regarding literature of machinery/kiln used for the manufacture of salt glazed stoneware pipes. Hence, this plea of the Noticee fails. 33. At last the Noticee in their defence relied upon the final order No. 42/2001-D, dated 29-1-2001 of Hon'ble Tribunal in the case of M/s. Perfect Stoneware Pipes Jabalpur v. CCE, Bhopal, wherein the Tribunal held that stoneware pipes of Chapter 69 were not slip glazed pipes and were actually salt glazed pipes with exemption fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is always believed and expected from the assessee to give true and correct information, which they failed to do so. The fact of manufacture of slip-glazed stoneware pipes were came to the knowledge when a visit of the officer of the Anti-Evasion was made and sample was drawn and tested. Therefore, the charge of suppression of facts stands. 35. From the discussion as above, it can easily be concluded that the stoneware pipes which were manufactured and cleared, as salt glazed stoneware pipes were infact slip glazed which were removed under the guise of salt glazed. Since, the Noticee No. 3 had suppressed and mis-declared the facts and availed benefit of exemption Notification that in fact was not available to them. Therefore, the duty not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
