AI Structured Summary
Not yet generated for this judgment
Judgment
The appeal arises from the decision of the Customs Excise & Service Tax Appellate Tribunal (the Tribunal) dated 29 January 2014. The following questions of law have been framed by the assessee :
"(1) Whether Tribunal was justified in rejecting the first request for adjournment and deciding the appeal.
(2) Whether the demand is barred by limitation in the absence of any conscious and deliberate withholding of any information particularly when the consistent view taken by the Tribunal was, till the Larger Bench decision, in favour of traders which made the Appellants to bona fide believe that duty was not payable."
The appeal was transferred to the Principal Bench of the Tribunal at New Delhi from the Mumbai Bench on 18 June 2012. It appears that when the appeal was listed on 29 January 2014, an adjournment was sought which was declined by the Tribunal and it, in the absence of the appellant, with the assistance of Revenue, proceeded to dispose of the appeal.
We do not find fault with the Tribunal in not adjourning the matter since the appeal was already ten years old. However, the contention of the assessee is that the extended period of limitation could not have been applied since at the material time and before the matter was settled by the Larger Bench of the Tribunal in Mutual Industries Ltd. v. CCE, Mumbai 2000 (117) E.L.T. 578] , there were certain judgments of the Tribunal which supported the case of the appellant.
In our view, the ends of justice would require that the appellant should have an opportunity to urge its submission on merits before the Tribunal, subject to the payment of costs to the Revenue.
In the circumstances and without expressing any opinion on the questions of law as framed, we restore the proceedings back to the Tribunal, subject to the appellant paying costs to the Revenue quantified at Rs. 10,000/- (Rupees Ten Thousand Only). The costs shall be paid within a period of four weeks from today, failing which the appellant shall lose the benefit of this order. We clarify that all the rights and contentions are kept open.
We request the Tribunal to dispose of the appeal expeditiously. The appellant agrees to co-operate in the expeditious disposal of the appeal and also agrees not to apply for any adjournment before the Tribunal. The appeal is, accordingly, disposed of. There shall be no order as to costs.