By Dr. K. Shivaram Senior Advocate
Ajay R. Singh Advocate
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Garden Silk Mills Ltd. vs. UOI [2015 (323) ELT 717 (Guj.)(HC)]
The Commissioner, Central Excise, Customs and Service Tax, Surat-I, by his Order dated 28.9.2012, disallowed certain Cenvat Credits claimed by the petitioner company.
The said decision was challenged by the petitioner by way of filing an appeal before the Customs, Excise and Service Tax Appellate Tribunal, at Ahmedabad. The
matter was heard on 26.08.2014, however, the same was decided by order dated 27.11.2014. By the said order, the Tribunal remanded the matter on the basis of its own
decision dated 27.10. 2014 with regard to other group of appeals.
The petitioners, submitted that, though, the matter was heard on 26.8.2014, the decision has been rendered after about three months. The petitioner was not aware about
the order dated 27.10.2014 passed by the Tribunal itself which has been relied at the time of remanding the matter. He could submit that the case of the petitioner is different than the case decided by the Tribunal on 27/10/2014. The petitioner had no opportunity to make any submission with regard to the decision relied on by the Tribunal and, therefore, it is a breach of principle of natural justice.
The Hon’ble Court observed that it is an undisputed fact that the appeal preferred by the petitioner was finally heard on 26.8.2014 and the same is decided on 27.11.2014. If the impugned judgment and order is perused, it emerges that the Tribunal has relied upon its own decision dated 27.10.2014. It is equally true that the petitioner had no opportunity to plead their case before the Tribunal whether his case was covered as per the Tribunal’s decision dated 27.7.2014 or not. Therefore, the Appellate Tribunal ought to have given an opportunity of hearing to the petitioner before deciding the matter when the Tribunal had relied on its subsequent decision. Hence, the Court directed the Tribunal to decide the appeal after affording opportunity of hearing to the petitioner.
