2009 (7) TMI 162 - HC - Central Excise

Dealer allowed to raise all issues before Commissioner of Appeals, modifying Tribunal's order. Appeal disposed of.

The High Court allowed the dealer-appellant to raise all issues before the Commissioner of Appeals, modifying the Tribunal's order that had limited the ... Order of Appellate Tribunal Issues involved: Appeal against order of Custom Excise and Service Tax Appellate Tribunal for assessment year 1999-2000; Scope of appeal limited to one issue; Request to raise all issues before appellate authority.Issue 1 - Tribunal's observation on Rule 57AH applicability:The High Court considered the appeal of the dealer-assessee who challenged the Tribunal's order dated 30-3-2009. The Tribunal noted that Rule 57AH of the Central Excise Rules was effective from 1-4-2000 and would not apply to the assessment year 1999-2000 as it ended on 31-3-2000. It directed the matter back to the Appellate Authority, emphasizing the need for a fair hearing for the dealer-assessee.Issue 2 - Scope of appeal and multiple arguments raised:The dealer-assessee approached the High Court under Section 35G of the Central Excise Act, 1944, expressing concern that the Tribunal's decision to remand the case based on one issue could prejudice their rights. The appellant contended that various issues, including interest and penalty assessment, should not be restricted in scope upon remand. The plea was to allow raising all issues before the appellate authority.Court's Decision:After hearing arguments from both parties, the High Court concluded that the dealer-appellant should be permitted to raise all issues before the Commissioner of Appeals. The Court modified the Tribunal's order to ensure that the scope of the appeal was not limited to just one issue. Consequently, the appeal was disposed of, and the parties were directed to appear before the Commissioner Central Excise, Chandigarh on 28-7-2009.