COMMISSIONER OF CUSTOMS & CENTRAL EXCISE GOA COMMISSIONERATE Vs. TWENTY FIRST CENTURY WIRE RODS LTD

JUDGEMENT

(1.) Heard Ms. Asha Desai, learned Senior Standing Counsel for the Commissioner of Customs and Central Excise in all these matters. On behalf of Twenty First Century Wire Rods Ltd., there is no appearance despite of notices as well as grant of opportunities. Accordingly, we proceed to dispose of this batch of matters finally.

(2.) The Custom Appeal Nos. 3 of 2011, 4 of 2011 and Excise Appeal Nos. 5 of 2011, 6 of 2011 and 7 of 2011 have been instituted by the Commissioner of Customs and Central Excise ( collectively referred to as 'the Commissioner' ) to impugn the common judgment and order dated 30th November, 2010 made by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) in the appeals instituted inter alia by Twenty First Century Wire Rods Ltd., (Assessee ) to question the orders made by the Adjudicating Authority under the provisions of the Customs Act, 1962 and the Central Excise Act, 1944. It is the contention of the Commissioner that the CESTAT was not justified in observing that there was failure of natural justice before the Adjudicating Authority and on that ground remanding the matter to the Adjudicating Authority.

(3.) The Custom Appeal Nos.1 of 2011, 2 of 2011 and Excise Appeal Nos.2 of 2011, 3 of 2011, 3 of 2013 and 4 of 2011 have been instituted by the Assessee again, to question the common Judgment and Order dated 30th November, 2010 made by the CESTAT to the extent this common Judgment and Order whilst setting aside the order of the Adjudicating Authority and remanding the matter to the Adjudicating Authority for fresh consideration, directs retention of pre-deposit amount with the CESTAT.