IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
CENTRAL EXCISE APPEAL NO.42 OF 2014
DATED:17.4.2014 Between:
M/s. LMJ International Limited Plot No.1, Zone IXB, VPT Exim Parm Area, Near Naval Dockyard, Visakhapatnam – 530005 … Appellant And Commissioner of Central Excise Customs and Service Tax Visakhapatnam Commissionerate Visakhapatnam … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
C.E.A. NO.42 OF 2014
JUDGMENT: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
We have heard the learned counsel for the appellant and we admit the appeal on the following substantial question of law.
Whether the impugned judgment and order has been passed in accordance with law or not?
It appears from perusal of the impugned judgment and order that the learned Tribunal has not decided the matter on merit and as a matter of course the appellant was imposed with the liability on the basis of an alleged admission. We think that this is not the way to adjudicate the matter. At the time of final hearing, the learned Tribunal is obliged to consider the contention raised by the appellant either to reject or accept the same. This must be done with proper application of mind and reasons. This course of action has not been followed.
Therefore, we set aside the impugned order. We direct the Tribunal to decide the matter on merit with reasons and after considering the contentions raised in the appeal. However, this fresh hearing shall be given provided the appellant deposits the tax component within a period of three weeks from the date of receipt of a copy of this order, failing which nothing is to be done by the learned Tribunal in terms of this order and in that case this appeal shall stand dismissed and the impugned judgment and order will stand revived. If the deposit is made, the appeal has to be heard in terms of this order. This must be completed within a period of two months from the date of making the deposit by the appellant.
The appeal is accordingly disposed of. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 17.4.2014 bnr