Jaisal Silk Mills Private Limited vs The Commissioner, Central Excise ...

                                                                                      NEUTRAL CITATION




     C/TAXAP/597/2023                                  ORDER DATED: 13/09/2023

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            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                        R/TAX APPEAL NO. 597 of 2023

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                  JAISAL SILK MILLS PRIVATE LIMITED
                                Versus
            THE COMMISSIONER, CENTRAL EXCISE AND CGST
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Appearance:
MR. S S IYER(6553) for the Appellant(s) No. 1
for the Opponent(s) No. 1
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 CORAM:HONOURABLE MR. JUSTICE BIREN VAISHNAV
       and
       HONOURABLE MR. JUSTICE BHARGAV D. KARIA

                              Date : 13/09/2023

                               ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV)

1. Heard learned advocate Mr.S.S.Iyer for the appellant.

2. This Tax Appeal is filed under Section 35G of the Central Excise Act, 1944 raising following substantial questions of law arising out of the judgment and order dated 17 th August, 2022 passed by the Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad in Excise Appeal No.10721 of 2018 :-

NEUTRAL CITATION C/TAXAP/597/2023 ORDER DATED: 13/09/2023 undefined "(a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by not following the judgement of this Honourable High Court in the case of Prayagraj Dyeing And Printing Mills Private Ltd Versus Union of India(2013) 290 ELT 61 in respect of the delay in issue of show cause notice under Section 11 A of the Central Excise Act, 1944?

(b) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by not following the judgement of this Honourable High Court in long line of judgements starting with the case of Pooja Tex Prints Private Limited versus Union of India-(2018) GSTL 129 in the light of the original adjudicating authority taking almost full 9 years for adjudication of the show cause notice after the first remand order dated 08.01.2009 passed by the Tribunal?

(c) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by not considering the judgements regarding grant of cross-examination and the interpretation of section 9D of the Central Excise Act, 1944 by the Page 2 of 4 Downloaded on : Sat Sep 16 17:02:31 IST 2023 NEUTRAL CITATION C/TAXAP/597/2023 ORDER DATED: 13/09/2023 undefined jurisdictional High Court and other High courts in India?

(d) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by remanding the case second time in August 2022 to the original adjudicating authority in respect of the show cause notice dated 14.12.2006?"

3. The Tribunal in its order observed as under :

"2. Heard both sides and perused the appeal records.

2.1 I have gone through the submissions and impugned orders and noticed that in the present matters Ld. Commissioner has passed the impugned common orders on the basis of common findings without discussing the submission separately of each Appellant and their involvement. Therefore I am of the view that the entire matter needs to be reconsidered by the adjudicating authority.

3. Accordingly, I allow all these appeals by way of remand, directing the Adjudicating authority to decide the matter afresh and pass the order Page 3 of 4 Downloaded on : Sat Sep 16 17:02:31 IST 2023 NEUTRAL CITATION C/TAXAP/597/2023 ORDER DATED: 13/09/2023 undefined accordingly."

4. The Tribunal by the impugned order has only remanded the matter directing the authority to decide the matter afresh.

5. We do not find any question of law much-

less substantial question of law arising in the present appeal. Hence, the appeal is dismissed.

(BIREN VAISHNAV, J) (BHARGAV D. KARIA, J) PALAK Page 4 of 4 Downloaded on : Sat Sep 16 17:02:31 IST 2023