TaxTMI 
TaxTMI 
2014 (12) TMI 615
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....pondent, whether, the 1st respondent was having any legal authority under Section 129B of the Customs Act to remand the matter for denova proceedings to the some other authority viz., Commissioner of Central Excise who was not the authority who passed the adjudication order? 3) In the facts and circumstances of the case, whether the 1st respondent has got any authority to confer any jurisdiction on the authority when the jurisdiction to adjudicate was not assumed by such authority, viz., the Commissioner of Central Excise, despite the fact that the Show Cause Notice was originally issued by the Office of the Central Excise Department? 4) In the facts and circumstances of the present case, when the Commissioner of Central Excise was not a party in the appeal before the 1st respondent, whether, the 1st respondent was correct in remanding the matter to the Commissioner of Central Excise?" 2. The appellant/assessee, debonded its unit from 100% EOU status on 31.3.2003, are engaged in the manufacture of shrimp/prawn feed falling under the schedule to Central Excise Tariff sub-heading 2301.10 of Central Excise Tariff Act, 1985. The assessee besides exporting the manufactured shrimps fe....
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....tion proposed to be taken within 30 days from the date of receipt of this notice or having shown cause they do not appear before the Adjudicating Authority when the case is posted for personal hearing, the case will be decided EXPARTE based on the evidences available on the records. This notice is issued without prejudice to any other action or further action contemplated against the assessees under central excise act or the rules made thereunder or any other law for time being in force in India." 3. Thereafter, the assessee has submitted its reply on 24.7.2003 and the case was adjudicated by the Commissioner of Customs (Imports) in his Order-in-Original No.3941 of 2005 dated 14.6.2005. In that order, the Commissioner held that the cenvat credit utilised for payment of duty on removal of goods from 100% EOU to DTA was impermissible and as a result, the following order was passed: "(i) I hold that M/s.C.P.Aquaculture (India) Pvt. Ltd., No.104, GNT Road, Nallur & Vijayanallur village, Sholavaram Post, Redhills, Chennai - 600 067 was a 100% EOU during the peirod upto 31.03.2003, the date of final debonding order. Since utilization of CENVAT Credit for payment of duty on removal of ....
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....the Tribunal, the appellant/assessee is before this Court contending that the Tribunal has no jurisdiction to remand the matter to a different authority than the original authority under Section 129B of the Customs Act. 7. Heard learned counsel appearing for the assessee and the learned Standing Counsel appearing for the Department and perused the materials placed before this Court. 8. It is to be noticed herein that the appellant herein fairly states that it is not the case of the appellant that the Commissioner of Customs has jurisdiction. If we accept their plea that Section 129B of the Customs Act should be given effect to in that manner, it should be remanded to the very same authority, who passed the original order. If that be the case, the issue that arises for consideration on the various substantial questions of law raised is that whether the remand order by the Tribunal to the Commissioner of Central Excise would be correct on an interpretation to Section 129B of the Customs Act. 9. Learned counsel appearing for the appellant relied upon a Division Bench judgment of this Court, (in which both of us are parties) dated 28.10.2013 made in W.P.No.28745 and 28746 of 2013. T....
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....earing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (2) The Appellate Tribunal may, at any time within six months from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Customs or the other party to the appeal : Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. (2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed : Provided that where an order of stay is made in any proceeding relating to an appeal filed....