TMI Blog2010 (9) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... s involving the same issue will be adjudicated by the adjudicating authority competent to decide the cases involving the highest amount of duty. Thus, the Tribunal has merely given effect to the above referred Circular of CBEC and remanded the matter to the adjudicating authority competent to decide the cases involving highest amount of duty and as such it is not possible to state that the Tribunal has committed any legal error so as to warrant interference. - 1554 of 2009 - - - Dated:- 16-9-2010 - K.A. Puj and H.N. Devani, JJ. REPRESENTED BY : Ms. Amee Yajnik, for the Appellant. [Order per : H.N. Devani, J. (Oral)] - In this appeal under Section 35-G of the Central Excise Act, 1944 (the Act), the Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-2007 made by the Joint Commissioner, Central Excise and Customs, Daman. Being aggrieved by the said order, the respondent preferred an appeal before the Commissioner (Appeals) who vide order dated 30-9-2008 allowed the appeal by setting aside the Order-In-Original and remanding the matter to the adjudicating authority. While making the said order the Commissioner (Appeals) placed reliance upon a decision of the Tribunal dated 1-8-2008 whereby in collateral proceedings, the Tribunal had set aside the order made by the adjudicating authority, and remanded the matter to the adjudicating authority for fresh adjudication on various grounds including on the ground that the Adjudicating Authority had not permitted cross-examination of the witne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere initiated pursuant to two different show cause notices on two different issues, although linked, there was no infirmity in deciding them separately. It was, accordingly, submitted that the Tribunal was not justified in remanding the matter to the Commissioner, Central Excise and Customs, Daman, and as such, the appeal does give rise to the questions of law as proposed or as may be formulated by the Court and deserves to be admitted. 5.The facts of the case as emerging from the record are that pursuant to the search carried out on 12-8-2005 by officers of the Directorate General of Central Excise Intelligence on different premises, investigation came to be carried out. Subsequently, two show-cause notices came to be issued, one being t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and a separate show cause notice for the same appears to have been issued which was adjudicated by Commissioner of Central Excise and Customs, Daman vide order in original No. 15/MP/Daman/07 dated 14-12-2007. That the show cause notice dated 10-2-2005 issued in respect of the seized goods appears to be only an off-shoot of the main Show Cause Notice adjudicated by the Commissioner of Central Excise. That the said order dated 14-12-2007 came to be challenged by the respondent before the Tribunal who vide order dated 25-6-2008/1-8-2008 set aside the order and remanded the case to the Commissioner for fresh adjudication on various grounds including the ground that the adjudicating authority had not permitted cross-examination of the witness ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred by the revenue by modifying the order made by the Commissioner (Appeals) to the effect that the matter came to be remanded to the Commissioner, Central Excise, Daman instead of the Joint Commissioner, Central Excise and Customs, Daman, to adjudicate the present case along with the other case remanded by the Tribunal. 6. From the facts noted hereinabove, it is apparent that in the present case the adjudicating authority had denied the opportunity to cross-examine the witnesses to the respondent. A perusal of the order made by the adjudicating authority indicates that the respondent had disputed certain facts recorded in the panchnama and had also alleged suppression of the statement of Shri Pithamberwala recorded during the pan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the Commissioner (Appeals) and remanded the matter to the Commissioner, Central Excise, Daman, so as to enable him to adjudicate both the matters together. 7.In this regard it may be pertinent to refer to the contents of the CBEC Circular No. 752/68/2003-C.X. dated 1-10-2003 as reproduced in the impugned order which clarifies that in case where show cause notices have been issued on the same issue answerable to different adjudicating authorities, all the show cause notices involving the same issue will be adjudicated by the adjudicating authority competent to decide the cases involving the highest amount of duty. Thus, the Tribunal has merely given effect to the above referred Circular of CBEC and remanded the matter to the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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