2019 (6) TMI 1744 - AT - Central Excise

Appeal rejected as time-barred violated natural justice; remanded for fresh limitation decision after supplying report and hearing

CESTAT found the appeal's rejection on limitation grounds violated natural justice because the Assistant Commissioner's report was not shown to the ... Rejection of appeal on the ground of time limitation - violation of principles of natural justice - HELD THAT:- It is found that admittedly the report of the Assistant Commissioner was not shown to the appellant for their comments. As such there is violation of principals of natural justice. The matter remanded to Commissioner (Appeals) for fresh decision on limitation. Needless to say that the appellants would be afforded an opportunity to put forth their case after supplying the report of the Assistant Commissioner. Commissioner (Appeals) rejected the appeal as barred by limitation, noting the impugned order was passed on 18 March 2016 while appeals were filed on 06 July 2017; reliance was placed on a report from the Jurisdictional Assistant Commissioner and an acknowledgement-register entry asserting personal service on 18 March 2016. Lower authorities had credited part rebate to the appellant's bank on 28 April 2016, suggesting awareness of the order. The appellant contended the Assistant Commissioner's report (dated 21 November 2017) was not supplied before hearing on 08 August 2017 and would have been rebutted; alternatively, argued the 28 April 2016 bank credit should fix limitation. The Tribunal found the report was not shown to the appellant, constituting a violation of the 'principals of natural justice.' For that reason alone the Tribunal 'set aside the impugned order and remand the matter to Commissioner (Appeals) for fresh decision on limitation,' directing that the appellant be supplied the report and given an opportunity to respond.