2008 (1) TMI 171

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..... peals on behalf of same appellant arising from the two identical orders were taken up together and with the consent of the learned Counsel for the appellant and learned Departmental Representative for the Revenue, heard for final disposal. By the order impugned in Excise Appeal No. 3027 of 2007, the Commissioner of Central Excise, Delhi has directed special audit in terms of Section 14AA while by .....

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..... f Commissioner of Central Excise in this behalf. Section 14AA of the Act provides that if the Commissioner of Central Excise has reason to believe that the credit of duty availed of or utilized under the rules made under the Act by a manufacturer of any excisable goods is not within the normal limits having regard to the nature of the excisable goods produced or manufactured, the type of inputs us .....

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..... o the Counsel, the satisfaction has to be arrived on an objective consideration and the authority can not pass any order mechanically, borrowing the words of the section. As the order is likely to visit the person with civil consequence, it is imperative that he be given an opportunity of hearing. Such an opportunity would in fact facilitate arriving at the conclusion about the case being complex .....

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..... e matter need to be remanded back to the original authority for de novo consideration. 4. On behalf of the Department an attempt was made to distinguish the decision in the case of Rajesh Kumar and Others it was submitted that the scheme of Central Excise Act is different from the Income-tax Act and the decision cannot be applied in the instant case. It was also submitted that the impugned order .....

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..... n would vary from person to person and opportunity of hearing in the matter would help the authority in coming to the conclusion whether the case is complex or not. 6. It is the admitted position that opportunity of hearing was not given by the Commissioner in the instant case before passing the impugned order. We, accordingly, set aside the order and remit the matter back to the original authori .....

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