2021 (7) TMI 122 - HC - Central Excise

Challenged Customs Commission Order Resolved with Directions for Petitioner Engagement

M/s. Victory Laminations Ltd. Versus The Customs and Central Excise Settlement Commission, The Commissioner of Central Excise, Chennai-II Commissionerate, The Additional Director General, Directorate General of Central Excise, Chennai

The Writ Petition challenging the order of the Customs and Central Excise Settlement Commission Additional Bench was disposed of with directions for the ... Validity of proceedings - during the pendency of the Writ Petition, several developments occurred with reference to the issues raised in this Writ Petition - petitioner made submission that the petitioner may be granted opportunity to adjudicate all the issues before the adjudicating authority for the purpose of redressing his grievances - HELD THAT:- The respondents made a submission that with reference to such disputed facts and circumstances, the adjudicating authority has to go into the documents and take a decision. In this view of the matter, the petitioner is at liberty to approach the adjudicating authority by filing an appropriate reply in the prescribed format, complying with the requirements within a period of four weeks from the date of receipt of a copy of this order and in the event of filing any such reply to the adjudicating authority and on receipt of any such reply, the adjudicating authority shall consider the same on merits, in accordance with law, take a decision and pass orders as expeditiously as possible. Petition disposed off. Issues: Challenge to order of Customs and Central Excise Settlement Commission Additional Bench, Chennai.Analysis:The judgment pertains to a Writ Petition challenging the order passed by the Customs and Central Excise Settlement Commission Additional Bench in proceedings dated 06.04.2004. The petitioner sought an opportunity to adjudicate all the issues before the adjudicating authority to address grievances arising from developments during the pendency of the Writ Petition. The learned counsel for the petitioner highlighted favorable court decisions supporting the petitioner's stance.The Senior Panel Counsel representing the respondents argued that the adjudicating authority needed to examine disputed facts and circumstances, emphasizing the necessity to review documents and make a decision based on the same. Consequently, the petitioner was granted liberty to approach the adjudicating authority by submitting a reply in the prescribed format within four weeks from the date of receiving a copy of the order. The adjudicating authority was instructed to consider the reply on its merits, in accordance with the law, and issue orders promptly.In conclusion, the Writ Petition was disposed of with directions for the petitioner to engage with the adjudicating authority as per the specified timeline and format. No costs were awarded in this matter.