Tribunal overturns order due to lack of 'Natural Justice' - Remanded for fresh review

The Tribunal set aside the Commissioner's order for violating 'Natural Justice' by not considering the appellant's pleas on permissible loss and time-bar issues under the Weights and Measurements Act. The matter was remanded to the Commissioner (Appeals) for a fresh review, directing the issuance of a speaking order within four months to allow the appellant to present their arguments on merits and time-bar.

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Issues:
1. Whether the demands are time-barred due to the intimation of losses to jurisdictional authoritiesRs.
2. Whether the appellant is entitled to the benefit of permissible loss under the Weights and Measurements ActRs.
3. Whether the impugned order violates the principle of 'Natural Justice' by not considering the pleas raised by the appellantRs.

Analysis:

1. The appellant argued that the demands are time-barred as all facts regarding losses in the manufacture of Scouring Powder were communicated to the authorities, asserting no suppression of facts, fraud, or misrepresentation. The Commissioner's order lacked findings on the time-bar issue, leading to a non-speaking order. The Tribunal noted the absence of examination on the permissible loss plea and time-bar by the Commissioner (Appeals), ruling the impugned order as a violation of 'Natural Justice.'

2. The Jt. CDR contended that the appellant failed to provide evidence to the authorities and in the appeal memo, disputing the time-bar of the demands. Acknowledging the absence of findings by the Commissioner (Appeals), the Jt. CDR did not oppose remanding the matter for further consideration.

3. Upon careful consideration, the Tribunal observed that the Commissioner upheld the demands without considering the appellant's entitlement to permissible loss under the Weights and Measurements Act or the time-bar issue. Highlighting the lack of a speaking order and violation of 'Natural Justice,' the Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a fresh review. The Commissioner (Appeals) was directed to issue a speaking order within four months, allowing the appellants an opportunity to present their pleas on merits and time-bar.

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