The Commissionr Of Central Excise And Customs Nashik v. M/S Pravin Metal Works And ORS

(1)

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD.

FIRST APPEAL NO. 430 OF 2010 WITH CIVIL APPLICATION NO. 2213 OF 2010 The Commissioner of Central Excise and Customs, Kendriya Rajaswa Bhavan, Gadkari Chowk, Nasik.

Appellant.

Versus

1.

M/s. Pravin Metal Works C-1/1, M.I.D.C. Jalgaon.

2.

Ashok Prabhakar Chaudhari Partner of M/s. Pravin Metal Work and M/s. Pankaj Auto, Jalgaon 3.

Dinesh Prabhakar Chaudhari Partner of M/s. Pravin Metal Work and M/s. Sarang Auto, 153, Jillha Peth, Jalgaon.

4.

Parvin Prabhakar Chaudhari Partner of M/s. Pravin Metal Work and M/s. Pankaj Auto Works, Jalgaon.

(2) 5.

P.P. Chaudhari Partner of M/s. Pankaj Auto, Jalgaon.

6.

V.D. Chaudhari Partner of M/s. Pankaj Auto, Jalgaon 7.

Ujwala Ashok Chaudhari Partner of M/s. Yogesh Auto, Jalgaon 8.

Pankaj Ashok Chaudhari Partner of M/s. Sarang Auto, Jalgaon Respondents.

*** Mr.D.S. Ladda, Advocate for appellant.

Mr.R.F. Totla, Advocate for the respondents.

*** CORAM : R.D. DHANUKA & SUNIL K. KOTWAL,JJ.

Dated : 14-09-2017.

ORAL ORDER :- 1.

After hearing learned Counsel for the parties partly, the learned Counsel for the parties, on instructions from their respective clients, have agreed to the following order.

(a) The impugned orders dated 25.07.2006 passed by the Tribunal in Appeal

(3) No.E/3969/2002-Mumbai and also the orders passed by the Chief Customs, dated 30.09.2002 are set aside.

(b) Show cause notices issued by the Customs, Aurangabad dated 22.04.1999 are restored to file.

(c) The learned Chief Commissioner, Central Excise and Customs shall hear the parties who were issued show cause notices afresh and shall give them an opportunity of being heard.

It is made clear that if any of the Noticee seeks any opportunity to cross examine any of the person whose statements were recorded by the Customs, which were referred in the impugned order passed by the learned Commissioner, Central Excise as well as in the show cause notices including adherence thereto, the learned Commissioner shall render such opportunity to such Noticees.

(4) (d) It is made clear that the learned Chief Commissioner, Central Excise and Customs shall decide the matter based on the material produced by both the parties already on record and after giving an opportunity to Noticees of cross-examination as provided aforesaid and after giving an opportunity of being heard to the parties through their representatives and shall pass a fresh order in accordance with law. Such order shall be passed within 8 weeks after conclusion of hearing. It is made clear that the learned Chief Customs shall not be influenced by any of the observations made in the impugned order passed by the Customs as well as by the CESTAT.

(e) If any of the Noticee seeks to cross examine any of the parties whose statements were recorded, an application in writing shall be made by the Noticee before the Chief Customs with a copy to the Revenue to enable the Revenue to make such

(5) persons available for cross examination. The Revenue shall be granted sufficient time to produce such witnesses for cross examination.

(f) It is made clear that if the Chief Customs is not now authorised to hear the parties in response to such show cause notices, he would be authorised to delegate such powers to such officer who is empowered to hear such matters, in accordance with law.

(g) The appellant shall issue notices upon all the Noticees and shall communicate date, time and place for hearing, which shall be at least 2 weeks' notice.

(h) First Appeal No. 430 of 2010 is disposed of in aforesaid terms.

(i) It is made clear that this Court has not expressed any views on the merits of the matter. All the contentions raised by both the parties in this appeal are kept open.

(6) (j) In view of disposal of First Appeal, Civil Application No. 2213 of 2010 is disposed of.

( SUNIL K. KOTWAL) ( R.D. DHANUKA) JUDGE JUDGE vdd/