TMI Blog2001 (8) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... For the reasons recorded below, we grant the stay of recovery of entire amount of duty and penalties and take up the appeals themselves for disposal with the consent of both the sides. 2. Shri Bipin Garg, learned Advocate, submitted that the appellants M/s. Siddhartha Tubes Ltd. manufacture galvanised pipes; that following six show cause notices were issued by the Assistant Commissioner for demanding duty on the amounts charged by them in the name of Post Removal Expenses (P.R.E.) indicated in their invoices : Date Period (i) 24-12-1997 - Nov., 1997 (ii) 28-5-1998 - Dec., 1997 to March, 1998 (iii) 13-10-1998 - April, 1998 to August, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder letter dated 21-8-2000, informed the Commissioner that the same matter had been adjudicated by the Dy. Commissioner which was pending before the Commissioner (Appeals) on remand by the Tribunal. He finally mentioned that they requested the Commissioner under letter dated 16-1-2001 to furnish a copy of the Annexures to show cause notice as well as copies of the relied upon documents; that they filed a reply dated 29-1-2001 in the office of the Commissioner; that the Commissioner fixed personal hearing on 18-12-2000 and in case they were not able to attend on the said date, a second date 17-1-2001 for hearing was indicated in the letter; that the said letter was itself received on 26-12-2000; that the impugned order has been passed witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al hearing was afforded to the appellants. Accordingly, the principles of natural justice were also not followed in passing the impugned order. We, therefore, set aside the impugned order and remand the matter to the Adjudicating Authority with the direction to examine whether the matters stand adjudicated by the Assistant/Deputy Commissioner, and if so, the same cannot be adjudicated again as principles of res judicata will apply. If the matters have not been adjudicated, the Adjudicating Authority will decide the matter afresh after furnishing the copies of the relied upon documents to the appellants, if not already supplied and after following the principles of natural justice. Thus all the four appeals are allowed by remand. - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
