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2015 (9) TMI 723 - MADRAS HIGH COURT

2015 (9) TMI 723 - MADRAS HIGH COURT - 2015 (324) E.L.T. 143 (Mad.) - Dismissal of appeal - non grant of adjournment by the tribunal - principle of natural justice - levy of interest on differential duty due to Inclusion of charity amount known as 'Mahamai' collected at the rate of 1.3% in the value - Held that:- the question as to whether there is any liability to pay interest for the period of delayed payment of duty, has not been discussed in detail, more particularly, with regard to the fact .....

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ged in the business of manufacture of fireworks, falling under Chapter Heading No.3604.10 of First Schedule to Central Excise Tariff Act, 1985, raising the following substantial questions of law: "(i) Whether the Final Orders dated 24.01.2014 passed by the learned first respondent Tribunal suffers from the vice of principles of natural justice? (ii) Whether the learned first respondent Tribunal erred in deciding the appeals by a learned Single Member Bench while some of the appeals on the s .....

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e Department's Appeals were dismissed, against which, the Department went in appeal to the Tribunal and the CESTAT, by final orders in Nos.586-590 of 2011, dated 10.05.2011, allowed the Department's Appeals on inclusion of 'Mahamai' charges. The Tribunal directed the authorities to quantify the duty based on 'cum duty price' concept. 4. The order of CESTAT was accepted by the Department and consequent to that, 45 show cause notices were issued and duty was paid even befor .....

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s were taken up on 25.10.2013 and on that day, there was no appearance on behalf of the appellant and it is the contention of the appellant that they sent a request for adjournment was made on 18.10.2013 itself and it was sent through speed post, dated 19.10.2013, to CESTAT, making a request for adjournment to post the appeals during the third week of January 2014, which proof has been filed before this Court. 6. It transpires that there was no intimation about the next date of hearing and there .....

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ue that there should be no levy of interest on the 'Mahamai' includible in the assessable value and therefore, there was no reason as to why the Tribunal should have dismissed only 12 appeals. 8. Furthermore, opportunity was denied despite a specific request made vide letter, dated 18.10.2013 and despatched on 19.10.2013, for which proof has been filed. It is the further plea of the appellant that the entire issue should have been considered as one single component in all the 45 appeals .....

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