Sunshine Overseas VERSUS C.C.E. & S.T.-Surat-I

Excise Appeal No. 10777 of 2013-DB

(Arising out of OIO-75-DEM-2012 Dated- 05/03/2013 passed by Commissioner of Central

Excise-SURAT-I)

 

Sunshine Overseas

VERSUS

C.C.E. & S.T.-Surat-I

WITH

Excise Appeal No. 10778 of 2013

(Arising out of OIO-74-DEM-2012 Dated- 04/03/2013 passed by Commissioner of Central

Excise-SURAT-I)

Sunshine Overseas ……..Appellant

VERSUS

C.C.E. & S.T.-Surat-I ……..Respondent

AND

Excise Appeal No. 10780 of 2013

(Arising out of OIO-75-DEM-2012 Dated- 05/03/2013 passed by Commissioner of Central

Excise, Customs and Service Tax-SURAT-I)

Al Amin Exports ……..Appellant

VERSUS

C.C.E. & S.T.-Surat-I ……..Respondent

 

APPEARANCE:

None appeared for the Appellant

Shri. Rajesh K Agarwal, Superintendent (AR) for the Respondent

CORAM:

HON’BLE MR. RAMESH NAIR, MEMBER (JUDICIAL)

HON’BLE MR. RAJU, MEMBER (TECHNICAL) 2 | P a g e E / 1 0 7 7 7 – 1 0 7 7 8 , 1 0 7 8 0 / 2 0 1 3 – D B

Final Order No. A/ 10012-10014 /2023

DATE OF HEARING: 22.12.2022

DATE OF DECISION:05.01.2023

RAMESH NAIR

 

When the matter was called out none appeared on behalf of the

appellant however the learned counsel Shri. Willingdon Christian, vide his

letter dated 22.12.2022 filed a synopsis and requested to dispose of the

appeals, after considered the grounds in the appeal memorandum and also

the enclosed to synopsis along with relied upon judgments.

We have heard learned Authorized Representative Shri. Rajesh K

Agarwal, Superintendent appearing on behalf of the revenue who reiterates

the finding of the impugned order.

On careful consideration of the submission made by the learned

Authorized Representative and perusal of the records including the synopsis

and judgments relied upon by the appellant. We find that right from

adjudication stage the appellant has taken a stand that they have not

received the show cause notice and they have been pursuing the same with

the adjudicating authority. In this regard the following correspondences were

made by the appellant.

Ai) PH on 10.12.2012/ 11.12.2012 – vide the Department’s PH Notice

dated 30.11.2012 at P/40. The Appellant requested for a copy of the

SCN and for adjournment vide their letter dated 10.12.2012 at P/41. –

M/s Sunshine Overseas.

Aii) PH on 10.12.2012/ 11.12.2012 vide the Department’s PH Notice

dated 30.11.2012 at P/40. The Appellant requested for a copy of the

SCN and for adjournment vide their letter dated 10.12.2012 at P/41.

M/s Al-Amin Exports.

Bi) PH on 8.2.2013/13.2.2013 – vide the Department’s PH Notice dated

31.1.2013 (P/42). The Appellant requested for a copy of the SCN and

for adjournment vide their letter dated 12.2.2013 (P/43). – M/s

Sunshine Overseas.

Bii) PH on 8.2.2013/13.2.2013 – vide the Department’s PH Notice dated

31.1.2013 (P/42). The Appellant requested for a copy of the SCN and

for adjournment vide their letter dated 12.2.2013 (P/43). – M/s Al

Amin Exports.

Ci) PH on 25.2.2013/26.2.2013 – vide the Department’s PH Notice

dated 14.2.2013 (P/44). The Appellant requested for a copy of the

SCN and for adjournment vide their letter dated 26.2.2013 (P/45) M/s

Sunshine Overseas.

Cii) PH on 25.2.2013/26.2.2013 – vide the Department’s PH Notice

dated 14.2.2013 (P/44). The Appellant requested for a copy of the

SCN and for adjournment vide their letter dated 26.2.2013 (P/45) –

M/s Al-Amin Exports.

From the above correspondence of the appellant it is clear that the

appellant have been asking consistently the copy of show cause notice. We

fail to understand that why the copy of show cause notice cannot be given to

the noticee which is the foremost requirement as per principle of natural

justice. Accordingly, the adjudicating authority has gravely violated the

principle of natural justice by not providing the copy of show cause notice to

the appellant. Therefore, we are of the view that the matter needs to be

remanded to the adjudicating authority for passing a fresh order. After

providing a copy of show cause notice and opportunity for making a defense

reply by the noticee and also after granting the personal hearing. The

impugned order is set aside. The appeals are allowed by way of remand to

the adjudicating authority for passing a fresh order preferably within 2

months from the date of this order, since the matter is very old of 2013.

(Pronounced in the open court On 05.01.2023)

(RAMESH NAIR)

MEMBER (JUDICIAL)

(RAJU)

MEMBER (TECHNICAL)