TMI Blog2016 (4) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay duty, so also on the above material that the least that is expected of a last fact finding authority, viz., the Customs, Excise & Service Tax Appellate Tribunal is to consider this aspect in detail. That it is factual but necessarily requires and merits its consideration goes without saying, else, a party like the Appellant has no opportunity to satisfy any authority that the adjudication is not in accordance with law and that there is a perversity in the order-in-original. If as an Appellate Authority, the Tribunal does not wish to examine this, then, its refusal raises a substantial question of law. The last fact finding authority, viz., the Tribunal should have gone by the record. By not considering the record in its entirety a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically retracted vide letter dated 11.8.1997 and also when the Appellant has not admitted that the alleged difference is due to clandestine removal of drums? 3. The facts are few and simple. The Appellant is a Company and it is stated to be manufacturing MS drums (Mild Steel Drums) on job work basis falling under Tariff sub-heading 731000 of the First Schedule to the Central Excise Tariff Act, 1985. The job work activity undertaken for Hindustan Petroleum Corporation Limited ( HPCL ) and in the period 1st March 1992 to 31st March 1993 has been dragged on and on till this date. 4. A copy of the purchase order was scrutinized and the Revenue discovered therefrom that the excise duty was not paid and in accordance with law. The invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. It is the case, when the Revenue was able to prove that the appellants have cleared 10,37,048 drums to M/s. HPCL and the appellants have paid duty only on 9,02,836 drums as per GP I Gate pass. The said fact has been admitted by the appellants during the course of investigation and the same has not been retracted. In these circumstances, I do not find any reason to interfere with the impugned order and the same is upheld. The appeals filed by the appellants are dismissed. 10. Mr. Sridharan, learned Senior Advocate appearing on behalf of the Appellant would submit that the substantial questions of law arise simply because according to the Revenue and the Tribunal as well the violation or breach of the law has been admitted during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibhai Patel, Deputy Managing Director of the Appellant dated 30th December 1996 was given under duress because he was under constant threat that he would be arrested if he did not give confessional statement. Even then he only admitted a fact in part but did not admit that there was any removal of drums without payment of duty. He was arrested on 11th March 1997 and could not immediately retract these statements. Therefore, the showcause notice be dropped as against him. 15. As against this version, the Company also had indicated that it was undertaking a job work. M/s. HPCL will not allow its raw material to be utilized for the manufacture of drums for others or to allow to dispose of the production of drums in any manner other than to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter and to the detriment or interest of either parties for they would lose one valuable right of Appeal in the event of an adverse order. 17. For the above reasons, we allow these Appeals by setting aside the order of the Tribunal and restore both the Appeals of the Assessee and the Deputy Managing Director to the file of the Tribunal for being decided afresh on merits and in accordance with law. While deciding them afresh, the Tribunal should not influence itself by any finding in the impugned order which we have quashed and set aside nor it should be influenced by our setting aside its order. For we clarify that we only emphasize the controversy between the parties and not expressed any opinion thereon. All contentions of both sides a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
