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of <h1>CESTAT overturns deduction decision, stresses fair hearing</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, LUCKNOW Versus HINDUSTAN LEVER LTD.</h3> The Appellate Tribunal CESTAT, NEW DELHI set aside the Commissioner (Appeals) order allowing deduction on equalized freight without providing the Revenue ... Order of Commissioner (Appeals) Issues involved: Appeal against Commissioner (Appeals) order allowing deduction on equalized freight without giving Revenue opportunity to present their case.The Appellate Tribunal CESTAT, NEW DELHI heard appeals filed by Revenue against the Commissioner (Appeals) order granting respondents deduction on equalized freight without providing Revenue a chance to present evidence. The main contention was that the Commissioner (Appeals) allowed the deduction based on statements not submitted to the original authority, denying Revenue the opportunity to defend their case. The Tribunal noted the violation of Rule 5(3) of Central Excise (Appeals) Rules, 2001, which requires the adjudicating authority to have a reasonable opportunity to examine evidence before it is considered. The Tribunal found that the Commissioner (Appeals) did not follow proper procedure in admitting additional evidence without giving Revenue a chance to respond. Consequently, the Tribunal set aside the order and remanded the matter to the original authority for re-examination of the deduction on equalized freight, emphasizing that the Respondent must be given a fair opportunity to present their case before any decision is made.
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