At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
By, THE HONORABLE JUSTICE: D.N. PANDA
By, MEMBER AND THE HONORABLE JUSTICE: C.J. MATHEW
For Petitioner: Deepali Kamble, Advocate And For Respondents: P. Vinita Sekhar, Jt. Commissioner (AR)
1. Revenue preliminarily says that the principal appeal having been allowed in favour of Revenue as per the decision of the Tribunal in Commissioner of Customs (Import)
Please Login To View The Full Judgment!
Nhava Sheva v. Spectrum Fabric Textiles -, present appeal of appellant, who also connected to the cause therein that should not get any relief from Tribunal in the present appeal. Against the above preliminary submission of Revenue, appellant says that it was not hear by adjudicating authority for which hearing is necessary. According to appellant, one authority issued show cause notice directing to file reply before another authority. The said authority without hearing the appellant asked the appellant to go to a different authority and such different authority passed the order. Therefore appellant deserves a hearing by proper authority.
2. In view of submission of appellant, it is directed to contact the Chief Commissioner of Customs, Nhava Sheva to advice who shall be the appropriate authority for hearing the matter in accordance with law. On the basis of such advice, appellant shall cause appearance and plead its defence. That authority shall record defence and evidence of appellant and pass a reasoned and speaking order.
3. Revenue says that the remand above should be limited to the consequence of the adjudication involved in this appeal and not beyond that. There is no difference to the proposition of Revenue. It is made clear that the adjudication and hearing shall be confined to the matter in controversy involved in the appeal. Learned Chief Commissioner of Customs, Nhava Sheva shall take care of the present situation and also ensure to the litigants that above such practice should not be repeated by authorities below