TaxTMI 
TaxTMI 
TaxTMI 
2023 (9) TMI 289
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....entral Excise and Service Tax, Goa. 2. The issue that arises for consideration in these appeals is whether the Adjudicating Authority i.e. the Commissioner is justified in not deciding the show cause notice completely but in piecemeal leaving many issues open viz. not ascertaining the MRP and also not adjudicating the issue of time bar/extended period by leaving the same open? 3. A common challenge has been made in all these appeals about the manner of adjudication of the show cause notice by the Adjudicating Authority i.e. the Commissioner. Show cause notice dated nil was issued to the assessee stating inter alia that they have misclassified the products manufactured by them, undervalued the said product by not adopting MRP based assessm....
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....either of their appeals rather they specifically mentioned in their grounds of appeal that the said finding is proper and legally correct. 5. Now we are dealing with the rest of the impugned order and have to see whether the Adjudicating Authority has passed the impugned order in accordance with law or not. Learned counsel for the appellant submits that for not deciding the issue of extended period and leaving open the issues of determination of RSP/MRP and re-determination of the MRP under Rule 4 ibid for the entire past period, these appeals have been filed. According to him Adjudication cannot be done in piecemeal. According to learned counsel the Notification No.49/2008-CE(NT) dt. 24.12.2008, which has been relied upon by the departmen....
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....eing the quasi judicial authority. He further submits that it is settled legal position that the adjudication of show cause notice cannot be done in piecemeal but in its entirety. 7. Time and again the Hon'ble Supreme Court has deprecated the practice of piecemeal adjudication. If the piecemeal adjudication is permitted and department is permitted to demand duty after carrying out the exercise as directed in the impugned order, then another issue will crop up whether another show cause notice be issued for the very same period/goods for which earlier show cause notice has already been adjudicated. We are of the view that the adjudicating authority ought to have worked out the MRP and after allowing admissible abatement should have worked o....
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....ion is the least of the judicial virtues which we do not approve. The learned Commissioner has completed only a part while another part either has been left open or left to the department and by this approach he would be triggering another round of litigation. So far as the denial of cross-examination of the officers who investigated the case, is concerned we are unable to find any valid justification for denying the same to the assessee because justice should not only be done but must be seen to be done. 8. In view of the discussions made hereinabove, if we decide these appeals on merit, we would be perpetuating the erroneous course adopted by the learned Commissioner, on the contrary we disapprove such kind of adjudication by the adjudic....