COMMISSIONER OF CENTRAL EXCISE Vs. VEHLANA STEELS

JUDGEMENT

(1.) LEARNED DR present for the appellant. None present for the respondent.

(2.) THE present appeal arises from the order dated 28 -2 -2005 passed by the Commissioner (Appeals) Meerut. By the impugned order, the Commissioner (Appeals) set aside the order passed by the adjudicating authority and has remanded the matter for reconsideration, as the adjudicating authority had not followed the principles of natural justice and fair opportunity was not given to the respondent to contest the proceedings.

(3.) THERE can be no dispute about the proposition that the Commissioner (Appeals) has no jurisdiction to remand the matter in view of the provisions of law incorporated under Section 35A to the said Act. However, in the case in hand, we find that the adjudicating authority had failed to comply with the basic principles of natural justice and there was denial of fair opportunity to the respondent to defend their case. They were not furnished with the copies of the documents relied upon or seized in the course of the investigation. The findings arrived at in this regard by the Commissioner (Appeals) are not disputed by the appellants. In the circumstances, though it cannot be disputed that the Commissioner has no jurisdiction to remand the matter, no opportunity was given to defend their case at the original stage. Being so, in the facts and circumstances of the case, we do not find any justification for interference in the impugned order and, therefore, we find no infirmity in the order of remand to the original authority.