2018 (5) TMI 906 - AT - Central Excise

Tribunal remands duty, penalties orders in appeals, granting fresh consideration to appellants.

The impugned orders demanding duty on ingots and penalties on Directors/partners were challenged in appeals. The Tribunal remanded the main appeal, which ... Remand for de novo adjudication - Setting aside impugned orders - Admission of fresh evidence - Common issue dependent on outcome of main appealRemand for de novo adjudication - Common issue dependent on outcome of main appeal - Whether the appeals should be set aside and remanded to the Adjudicating Authority for fresh adjudication in light of the main appeal. - HELD THAT: - The Tribunal recorded that the appellants accepted that the outcome of the main appeal (M/s Kamdhenu Ispat Ltd., E/56039 & E/55971/2014) would affect the present matters and that the main appeal itself had been remanded by the Tribunal. In view of this common dependency, the Tribunal set aside the impugned orders in the present appeals and remanded all the appeals to the Adjudicating Authority for de novo decision, directing that the adjudication be conducted in the light of the decision in the main appeal and that appellants be given a reasonable opportunity to be heard. [Paras 4]Impugned orders set aside and all appeals remanded to the Adjudicating Authority for fresh adjudication in light of the decision in the main appeal, with reasonable opportunity to the appellants.Admission of fresh evidence - Setting aside impugned orders - Whether fresh evidence may be admitted and procedural opportunity afforded on remand. - HELD THAT: - The Tribunal directed that on remand the Adjudicating Authority may admit fresh evidence if necessary and must afford the appellants reasonable opportunity to avail themselves of such procedure, so that the appeals are decided afresh in accordance with law and in light of the main appeal's outcome. [Paras 4, 5]Remand includes authority to admit fresh evidence as per law and requires that appellants be given reasonable opportunity during the de novo adjudication.Final Conclusion: All appeals allowed by setting aside the impugned orders and remanding them to the Adjudicating Authority for de novo decision in light of the main appeal; fresh evidence may be admitted and appellants must be given reasonable opportunity. Issues:Appeals filed against impugned orders demanding duty on ingots and penalties on Directors/partners.Analysis:The judgment was delivered by Hon'ble Mr. Justice (Dr.) Satish Chandra and Hon'ble Mr. V. Padmanabhan, Member (Technical). The appeals involved different impugned orders, but the common issue in all cases was the demand for duty on ingots and the imposition of penalties on Directors/partners. The appellants challenged these decisions by filing the appeals. Counsel for the appellants and the Revenue presented their arguments before the Tribunal. During the arguments, it was acknowledged that the cases of the main appellant had been remanded by the Tribunal in a previous order. It was agreed by all parties that the outcome of the main appeal would impact the present appeals. Consequently, the impugned orders were set aside, and all appeals were remanded to the Adjudicating Authority for fresh consideration in light of the main appeal's decision. The appellants were to be given a reasonable opportunity, and new evidence could be submitted if necessary. The decision to remand all appeals was agreed upon by all parties, and thus, all the appeals were allowed in favor of remand. The judgment was dictated and pronounced in open court.