The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) remands the matter of Clandestine removal of Chhakada back to Excise Authority as cross-examination was not allowed.
Mr. Amal Dave, Counsel appearing on behalf of the appellant, Vaibhav Auto Industries submitted that under the same investigation, there was some other case along with the present case was made out including the one of the case of Atithi Gokul Automobile Works in which vide order dated May 1, 2014, the matter was remanded. He requested that this case may also be remanded to pass a fresh order after allowing the cross-examination. In the present case the issue involved is the clandestine removal of Chhakada.
The coram of Judicial Member, Ramesh Nair and Technical Member, P. Anjani Kumar noted that the claim of the appellant in the facts and circumstances of this case, seems to be justified that there is a violation of principles of natural justice by not granting the cross-examination of the persons as is indicated by them in the interim reply.
“It is clear that the Adjudicating Authority has not followed the principles of natural justice as much as the cross-examination was not allowed. We, therefore, following the above decision of the Tribunal, set-aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order, considering the observations made by this Tribunal in the above referred order dated May 1, 2014. The appeals are disposed of by way of remand to the Adjudicating Authority,” the CESTAT ruled.Subscribe Taxscan AdFree to view the Judgment