2015 (6) TMI 587

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....pa For the Respondent : Mr. M. Rammohan Rao, DC (AR) ORDER Per D.N. Panda Although aforesaid appeals were in the mention list today, in view of the judgement of the Hon'ble Apex Court in CCE Chandigarh Vs Doaba Steel Rolling Mills   2011 (269) ELT 298 (SC) and Madras High Court in the case of Triveni Alloys Ltd. Vs CESTAT Chennai   2014 (306) ELT 617 (Mad.) holding that liability under Section 3A of the Central Excise Act, 1944 is determinable, both sides suggested that this batch of appeals may be disposed with appropriate direction to lower authority to re-determine the liability in accordance with law. Accordingly, these appeals are disposed by this common order. 2. Ld. Counsels suggested that wherever there ....

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....sly before concerned adjudicating authority, all the appeals listed in Sl.No.17 to 39 of the cause list (Mention) are remanded to adjudicating authority concerned with the following directions :- (i) Ld. authority shall grant fair opportunity of hearing to appellants to argue on the facts and evidence borne by record and no fresh evidence shall be entertained. (ii) The authority shall also follow the ratio laid down in the following judgements and the appellant shall have proper opportunity of hearing on the basis of the ratio laid down in these cases :- (a) Triveni Alloys Ltd. Vs CESTAT Chennai 2014 (206) ELT 617 (Mad.) (b) CCE Chandigarh Vs DOABA Steel Rolling Mills 2011 (269) ELT 298 (SC) (iii) Wherever abatement is permissible, tha....