The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for recovery of arrears of central excise duty confirmed on the clearance of excisable goods without verifying excise returns.
Surya Coke Private Limited, the appellant assessee was a manufacturer of excisable goods namely washed coal/ Middling Coal/ Slurry coal/ Crushed coal, and cleared the excisable goods.
The assessee appealed against the order passed by the Commissioner for confirming the demand for recovery of central excise duty.
Kartick Kurmy, the counsel for the assessee contended that since the goods were said to have been cleared without payment of duty initially, these details are not available in the records.
Further submitted that as the assessee had not participated in the adjudication proceedings and not attended the personal hearings, there is was findings by the Commissioner on this count in the impugned order.
K.Chowdhury, the counsel for the department relied on the decisions made by the lower authorities and contended that the assessee contravened the provisions of Rule 8(3A) of Central Excise Rules, 2002 in as much as they failed to clear excisable goods for home consumption during the period of forfeiture of the facility of monthly duty payment.
The Bench observed that in the interest of justice, it is appropriate to remand the matter to the adjudicating authority to decide the case afresh, after giving opportunity to the assessee.
The two-member bench comprising Ashok Jindal (Judicial) and K.Anbazhakan (Technical) remanded back the matter to the adjudicating authority to decide the issue afresh while allowing the appeal filed by the assessee.
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