Ganesh Mathur Vs. Commissioner of C. Ex.

Ganesh Mathur vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Aug 25, 1999

~2 min read

https://sooperkanoon.com/case/16577

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/16577
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Aug 25, 1999
Subject: Criminal

Case Summary

AI-generated summary - not the official court judgment text.

Criminal

Key legal issue: Criminal

Parties & Advocates

Appellant / Petitioner

Ganesh Mathur

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2000)(115)ELT805TriDel

Excerpt

.....so imposed.2. shri j.s. agarwal, ld. counsel appears for m/s. rajasthan explosives & chemicals and shri k.k. anand, ld. counsel appears for shri ganesh mathur. it was pointed out by the ld. counsel for shri ganesh mathur that neither they relied upon documents were supplied to shri ganesh mathur nor was any personal hearing granted to him. he submits that there was total failure of natural justice. shri ganesh mathur had no opportunity of defending his case. he submits therefore, that since shri ganesh mathur had no opportunity whatsoever to defend his case pre-deposit of penalty imposed on him may be waived.3. we find that the basic issue in these appeals is clandestine removal of goods by the manufacturer and receipt of these goods by another party. since the principles of natural justice were violated specially in the case of shri ganesh mathur and since this will require sending the case back, therefore, on the same issue in respect of rajasthan explosives & chemicals and its employee a different view cannot be taken and if taken will lead to anomalies at a later date. in this view of the matter, we consider it a fit case of remand after waiving pre-deposit of duty and penalty in the four appeals. we therefore, remand the case to the adjudicating authority directing him to provide the appellants an opportunity of being heard in person and also direct him to supply copies of relied upon documents to shri ganesh mathur.the stay petitions are allowed and the appeals are also allowed by way of demand.

Full Judgment

1. The four stay applications have been taken up together as they arise out of the same order. The dispute in this case was that certain goods were clandestinely removed from the premises of M/s. Rajasthan Explosives & Chemicals and were received by another Company where Shri Ganesh Mathur was the Managing Director. The Department, therefore, confirmed the demand of duty on these goods alleged to be clandestinely removed and also imposed penalties on the firm and its employee as well as on Shri Ganesh Mathur. Stay applications are for waiver of pre-deposit of duty and penalties so imposed.

2. Shri J.S. Agarwal, ld. Counsel appears for M/s. Rajasthan Explosives & Chemicals and Shri K.K. Anand, ld. Counsel appears for Shri Ganesh Mathur. It was pointed out by the ld. Counsel for Shri Ganesh Mathur that neither they relied upon documents were supplied to Shri Ganesh Mathur nor was any personal hearing granted to him. He submits that there was total failure of natural justice. Shri Ganesh Mathur had no opportunity of defending his case. He submits therefore, that since Shri Ganesh Mathur had no opportunity whatsoever to defend his case pre-deposit of penalty imposed on him may be waived.

3. We find that the basic issue in these appeals is clandestine removal of goods by the manufacturer and receipt of these goods by another party. Since the principles of natural justice were violated specially in the case of Shri Ganesh Mathur and since this will require sending the case back, therefore, on the same issue in respect of Rajasthan Explosives & Chemicals and its employee a different view cannot be taken and if taken will lead to anomalies at a later date. In this view of the matter, we consider it a fit case of remand after waiving pre-deposit of duty and penalty in the four appeals. We therefore, remand the case to the adjudicating authority directing him to provide the appellants an opportunity of being heard in person and also direct him to supply copies of relied upon documents to Shri Ganesh Mathur.

The stay petitions are allowed and the appeals are also allowed by way of demand.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Ganesh Mathur vs Commissioner of C. Ex. Same Subject Criminal