SHREE PRITHVI STEELS ROLLING Vs. CCE

JUDGEMENT

(1.) COMMON issue is involved in these appeals and therefore both the appeals are taken up together for disposal.

(2.) THE appellants filed these appeals against the order of Commissioner of Central Excise passed under Section 14A of Central Excise Act, 1944. The learned advocate on behalf of the appellants submits that the Commissioner of Central Excise passed the order without giving any opportunity of hearing in violation of principle of natural justice. He submits that the Hon'ble Supreme Court in the case of Rajesh Kumar and Ors. v. Deputy Commissioner of Income -Tax and Ors. reported as in similar provisions under Section 142(2A) of the Income -Tax Act, 1961 held that the assessees suffers civil consequences and any order passed by it would be prejudicial to him, principle of natural justice must be held to be implicit. He submits that the Commissioner appointed the special auditors without giving any opportunity of hearing to the assessee which is prejudicial to them.

(3.) THE learned DR on behalf of the revenue submits that order under Section 14A of the Central Excise Act is not appellable order. He submits that the Commissioner passed the order with the prior approval of the Chief Commissioner, which is not covered under Section 35B of the Central Excise Act, 1944. He also submits that the Hon'ble Supreme Court in the case of Rajesh Kumar and others (Supra) held that direction issued under 142(2A) of the Income Tax Act is not appellable order.