2026 (7) TMI 1672

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....al, the impugned Order gives rise to the following four substantial questions of law :- A. Whether, in the facts and circumstances of the case and in law, the CESTAT erred in remanding the matter to the adjudicating authority and allowing the appeals without properly appreciating the facts, evidence, and findings recorded in the Order-in-Original, as well as the well-established, organized involvement of the Respondent and others in the clandestine removal of excisable goods (Gutkha) and evasion of Central Excise Duty of 156,80,70,098/- as revealed by a thorough investigation? B. Whether, in the facts and circumstances of the case and in law, the CESTAT was justified in remanding the case to the adjudicating authority, int....

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....ly gone through the impugned Order which can be found from pages 36 to 46 of the paper book. As far as the findings in respect of questions (A) and (B) are concerned, the same can be found from paragraphs 1 to 4.1 of the impugned Order. To put it in a nutshell, the CESTAT has remanded the matter back to the adjudicating authority for a de novo consideration. It is a full remand, and not on a limited issue. For remanding the matter, the CESTAT has given its reasons such as breach of principles of natural justice as well as non-consideration of vital submissions made by the Respondent. As far as principles of natural justice are concerned, the Tribunal, on facts, found that most of the persons whose statements have been relied upon, have not ....

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.... in respect of procurement of packaging material by 8 other franchisees who were also manufacturing "Goa 1000" Gutka were not considered at all. The Tribunal held that if the same brand of goods, namely "Goa 1000", were being manufactured by 8 other franchisee holders, the demand of duty based on two laminate packing suppliers, namely M/s. Balaji Flexi Pack and M/s. Montage Global Pvt. Ltd., on the premise that the same must have been procured entirely by the Respondent, required to be dealt with considering the submissions advanced in this respect by the Respondent. This was completely absent in the Order passed by the adjudicating authority. 5. It is for all these reasons that the Order of the CESTAT remanded the matter back to the adj....