Appeals allowed, matters remitted for fresh adjudication. Parties free to present all grounds. Fair chance emphasized.

The appeals were allowed, setting aside the impugned orders and remitting the matters back to the Tribunal for fresh adjudication on all raised issues. Both parties were granted the freedom to present all available grounds before the Tribunal, emphasizing the appellant's right to a fair chance to present their viewpoint. The judgment concluded with no order as to costs.

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Issues:
Appeal against orders passed by the Customs, Excise and Service Tax Appellate Tribunal regarding determination of cost of raw material in assessable value for levy of Excise duty.

Analysis:
The judgment pertains to appeals filed by the assessee under Section 35L of the Central Excise Act, 1944, against orders passed by the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal had allowed the appeals by the Revenue against orders passed by the Commissioner (Appeals). Since a common question of law was raised in these appeals, they were consolidated and disposed of by a common order. The central issue revolved around the determination of the cost of raw material in the assessable value of the final product for the purpose of levying Excise duty.

The appellant contended that the Tribunal's main order was ex parte, and their application for recall was dismissed without proper consideration. The appellant argued that they were not given a fair opportunity to present their case, resulting in vital legal and factual issues not being addressed. On the other hand, the Revenue's counsel argued that since the main issue had been addressed by the Tribunal, remanding the case would serve no purpose. After careful consideration, the Court found that the appellant deserved a fair chance to present their viewpoint, especially regarding the invocation of the extended period of limitation.

Consequently, the appeals were allowed, the impugned orders were set aside, and the matters were remitted back to the Tribunal for fresh adjudication on all the raised issues in accordance with the law. Both parties were granted the freedom to present all available grounds before the Tribunal. The judgment concluded with the disposal of the appeals with no order as to costs.

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