Modison Limited Vs. Cce - Court Judgment

Excerpt:
1. this appeal is filed by m/s. modison ltd. against the order-in-appeal passed by the commissioner (appeals), mumbai-ii holding that refund under rule 173l is not admissible in this case.2. learned advocate informs me that 5 refund claims were filed by them under rule 173l for the goods returned to the factory for remaking and consequently clearing again on payment of duty. only 2 show cause notices were issued by the lower authorities and while deciding the matter 3 subsequent refund claims were also cuddled together and the orders were passed. according to the learned advocate there is a gross violation of principle of natural justice, and that they have not given full opportunity to be heard in person.3. learned jt. cdr has no objection for remanding the matter so as to comply with the principle of natural justice.4. i have examined the case record and heard both sides and i am of the view that the lower authorities have not strictly followed the principle of natural justice before passing the order in this case. i, therefore, set aside the order passed by both, the commissioner (appeals) as well as asst. commissioner of central excise and remand the matter back to the original authorities for affording full opportunity to the appellants before finalizing the matter on merits.the appeal is disposed of accordingly.

Judgment:
1. This appeal is filed by M/s. Modison Ltd. against the Order-in-Appeal passed by the Commissioner (Appeals), Mumbai-II holding that refund under Rule 173L is not admissible in this case.

2. Learned Advocate informs me that 5 refund claims were filed by them under Rule 173L for the goods returned to the factory for remaking and consequently clearing again on payment of duty. Only 2 show cause notices were issued by the lower authorities and while deciding the matter 3 subsequent refund claims were also cuddled together and the orders were passed. According to the learned Advocate there is a gross violation of principle of natural justice, and that they have not given full opportunity to be heard in person.

3. Learned Jt. CDR has no objection for remanding the matter so as to comply with the principle of natural justice.

4. I have examined the case record and heard both sides and I am of the view that the lower authorities have not strictly followed the principle of natural justice before passing the Order in this case. I, therefore, set aside the order passed by both, the Commissioner (Appeals) as well as Asst. Commissioner of Central Excise and remand the matter back to the original authorities for affording full opportunity to the appellants before finalizing the matter on merits.

The appeal is disposed of accordingly.