Words 'Proper Officer' Expunged from Impugned Order: CESTAT Disposes Appeal for De Novo Adjudication [Read Order]
CESTAT heard a matter regarding a question of law. The matter was disposed of and remanded for de novo adjudication.
![Words Proper Officer Expunged from Impugned Order: CESTAT Disposes Appeal for De Novo Adjudication [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128073-words-proper-officer-expunged-from-impugned-orderjpg.webp "Words Proper Officer Expunged from Impugned Order: CESTAT Disposes Appeal for De Novo Adjudication [Read Order]")
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Chennai, disposed of an appeal for de novo adjudication, expunging the words ‘proper officer’ from the Order-in-Original passed by the First Appellate Authority. Without going into the merits of the case, the Order-in-Original (OIO) was remanded to the Proper Officer to re-examine the case and pass a de...
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Chennai, disposed of an appeal for de novo adjudication, expunging the words ‘proper officer’ from the Order-in-Original passed by the First Appellate Authority.
Without going into the merits of the case, the Order-in-Original (OIO) was remanded to the Proper Officer to re-examine the case and pass a de novo adjudication order. The assessee, being aggrieved with this, filed an appeal before the CESTAT with Stay Petition for staying the operation of OIO dated 15.05.2024.
The Department of Revenue had earlier disputed the penalty imposed by the Commissioner (Appeals) vide order dated 28.04.2024. The opposing counsel from the assessee contended that the Commissioner cannot direct the completion of adjudication proceedings by an equal ranking officer namely Commissioner/Principal Commissioner.
The CESTAT observed that the Commissioner has not discussed anything relating to merits of the case, and thus did not address the issue on merits. The tribunal further concurred with the view of the assessee’s counsel who submitted that the Assistant Commissioner had no jurisdiction to pass the OIO and prayed for remanding the matter for fresh adjudication, taking into consideration Notification No. 29/2022-Customs (N.T) dated 31.03.2022.
The two member bench deemed it appropriate to only modify the order whereby the words ‘Proper Officer’ were expunged. The rationale behind is identified in the Notification, and the contrary has been noted in the order. The penalty was set aside as the order itself was non-est.
CESTAT, via Vasa Seshagiri Rao (Technical Member) and P. Dinesh (Judicial Member), disposed of the appeals, remanding the matter for de novo adjudication in accordance with the law by the appropriate officer authorized under Notification No. 29/2022.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
