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<h1>High Court quashes ex parte order on duty demand, remands for fresh review</h1> The Bombay High Court quashed the ex parte order under Section 35EE of the Central Excise Act, 1944, dated July 2011, and remanded the matter for fresh ... Duty on damaged goods - Ex-parte Order u/s 35EE of the Central Excise Act – Held that:- The question as to whether the Revenue was justified in demanding the duty even before the damaged goods were cleared by the assessee, was the question which had not been considered by the Revisional Authority - Since the damaged goods were claimed to be still lying in the factory of the assessee, whether the duty can be demanded was a question which had not been answered by the Revisional Authority - In these circumstances, it would be just and proper to set aside the ex parte order passed by the Revisional Authority and remand back the matter for fresh consideration - the order of the Revisional Authority was quashed and set aside, the matter was restored to the file of the Revisional Authority for fresh consideration in accordance with law. Issues: Challenge to ex parte order under Section 35EE of the Central Excise Act, 1944.The judgment by the Bombay High Court involved a challenge to an ex parte order dated 14th July, 2011 passed by the Joint Secretary, Government of India under Section 35EE of the Central Excise Act, 1944. The petitioner had filed a petition to challenge this order, which was related to the recovery of duty on finished goods destroyed in floods in 2005. The Commissioner of Central Excise (Appeals) and the Revisional Authority had previously upheld the duty demand, leading to the petitioner filing the present appeal before the High Court.The petitioner argued that the question of whether the Revenue was justified in demanding duty before the damaged goods were cleared had not been considered by the Revisional Authority. The petitioner contended that the duty demand while the damaged goods were still in the factory had not been addressed. The High Court agreed with this argument, stating that the issue of whether duty could be demanded while the damaged goods were still on the premises had not been answered by the Revisional Authority. Consequently, the High Court deemed it appropriate to set aside the ex parte order and remand the matter back for fresh consideration.In the final ruling, the High Court quashed and set aside the impugned order of the Revisional Authority dated July 2011, and restored the matter to the file of the Revisional Authority for fresh consideration in accordance with the law. The High Court made the rule absolute in the above terms, with no order as to costs.
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