2023 (5) TMI 182

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.... of Central Excise Act, 1944, and imposition of penalty of like amount under section 11AC of Central Excise Act, 1944 in order order-in-original no. 26/MRM-26/THCGST-21/2020-21 dated 8th October 2020 of Commissioner of Central Tax & CGST, Thane. 2. The demand has arisen for non-discharge of duty liability on gold jewellery sold by them after affixing certain characters on the product and which, according to Central Excise authorities, is manufacture in accordance with the notes in chapter 71 of the schedule to Central Excise Tariff Act, 1985. Considering the peculiar manner in which the order came to be issued, it would be appropriate to undertake a brief narration of facts and circumstances. 3. The issue of a show cause notice dated ....

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....e High Court of Bombay in Raymond Ltd v. Union of India [2019 (368) ELT 481 (Bom)] holding that '9. In the present facts, it is the case of the petitioner that because of long delay, papers and proceedings relevant to meet the show cause notice are not available. Thus, seriously hampering the petitioners to appropriately meet the show cause notice. This delay in taking up the adjudication of the show cause notice (in the absence of any fault on the part of the party complaining) is a facet of breach of principles of natural justice. It impinges on procedural fairness, in the absence of the party being put to notice that the show cause notices will be taken up for consideration, after some event and/or time, when it is not heard in ....

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....ed or embossed on the articles of jewellery itself.' corresponding to heading 7113 of Schedule to the Central Excise Tariff Act, 1985 to hold that the goods sold by the noticee are liable to duties of central excise. 6. It would appear from the facts and circumstances that the adjudicating authority was doubtlessly compelled by the insistence of the noticee for disposal of the dispute but that is no defence for not considering the judicial precedent referred to by the noticee in response to the show cause notice. The decision of the Tribunal in re Anopchand Trilokchand Jewellers P Ltd, despite having been admitted by the Hon'ble Supreme Court, cannot, in the absence of disposal thereof or any stay pending such disposal, be ignored by ....