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of <h1>CESTAT Ahmedabad: Violation of Natural Justice in Remand Decision</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, VAPI Versus METAL GEMS</h3> COMMISSIONER OF CENTRAL EXCISE, VAPI Versus METAL GEMS - 2009 (245) E.L.T. 449 (Tri. - Ahmd.) The Commissioner (Appeals) remanded adjudication back to the Original Adjudicating Authority because the show-cause notice under challenge was an offshoot of a main show-cause notice alleging wrongful Cenvat credit, duty evasion and unaccounted manufacture; the main issue had been adjudicated by the Commissioner and that adjudication was earlier set aside by the Tribunal for violation of principles of natural justice. The Commissioner (Appeals) remanded likewise since appellants sought cross-examination of the same witnesses. Revenue contended the case should be decided on merits. The Tribunal noted C.B.E.C. Circular No. 752/68/2003-CX (para 6): 'In case different show cause notices have been issued on the same issue answerable to different adjudicating authorities, ... all the show cause notices involving the same issue will be adjudicated by the adjudicating authority competent to decide the cases involving the highest amount of duty.' Applying this, the Tribunal set aside the impugned order and remanded both show-cause notices to the Commissioner for fresh adjudication observing principles of natural justice.
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