- (1.) These four Appeals filed under section 35 G of the Central Excise Act, 1944 (the Act) challenge the order dated 16 th January, 2018 passed by the Customs Excise and Service Tax Appellate Tribunal (Tribunal). The common impugned order dated 16 th January, 2018 disposed of four Appeals before the Tribunal. Thus, the four Appeals before us.
(2.) The Appellants urged the following identical question of law for our consideration in all the four Appeals. (i) Whether in the facts and circumstances of the case, the Tribunal was justified in not giving any finding on the submission of the Appellants that the Order in Original dated 15 th February, 2008 was passed ex-parte without considering the request made by the Appellants by letter dated 5th February, 2008 to await the outcome of Writ Petition No. 974 of 2008 ?
(3.) Briefly, the facts leading to these Appeals are that these proceeding originated in two show cause notices dated 9 th March, 2004 and 11th March, 2004 issued to the Appellants herein seeking to recover Central Excise Duties and to impose penalty for contravention of the Act. On receipt of the two show cause notices, the Appellants herein had approached the Settlement Commission. However, the Settlement Commission rejected the applications of the Appellants. This on the ground that there was no full and true disclosure of duty liability made by the Appellants. Consequent thereto, the proceeding before the adjudicating authority stood revived. The adjudicating authority i.e. Commissioner relating to the above two notices dated 9th March, 2004 and 11th March, 2004 made repeated requests to the Appellants by letters dated 12 th June, 2006, 10th July, 2006, 24th August, 2006 and 8th November, 2006 to file their replies to the show cause notice dated dated 9 th March, 2004 and 11th March, 2004. However, the Appellants chose not to file the reply. Therefore, the Commissioner of Central fixed the matter for personal hearing on 14th December, 2006, 19th January, 2007, 20th February, 2007 and 14th March, 2007. However, the Appellants chose not to appear for personal hearing on any of the above dates nor did any of them file any reply to the two show cause notices. This lead to order dated 11 th April, 2007 being passed by the Commissioner confirming the demands made in the show cause notices and also imposing penalties upon the Appellants. Aggrieved by the order dated 11 th April, 2007 of the Commissioner, the Appellants filed an Appeal to the Tribunal. By an order dated 24th September, 2007 the Tribunal set aside the order dated 11th April, 2007 and restored the notices dated 9 th March, 2004 and 11th March, 2004 for re-consideration by the Commissioner of Central Excise. However, whilst passing the above order dated 24th September, 2007 the Tribunal observed as under: "As such, we are of the opinion that perhaps there may be no merits, in this case. But since the order is an ex-parte order, without granting a opportunity of personal hearing and filing a reply, we feel that principles of natural justice are violated, but at the same time the applicants have also not came clean before the adjudicating authority, by not filing the reply and not attending the hearing. As such, we direct that a further amount of Rs. 15 lakhs be deposited by the applicant within 4 weeks from today and file a reply within six weeks from today. On such compliance of pre-deposit and filing or reply, the Ld. Commissioner may take up the matter for adjudication and pass appropriate order on merits after hearing the applicants. It is made very clear that the applicants will not seek any adjournment, on being granted of personal hearing by the adjudicating authority. The appeal is allowed by way of remand, as directed in above paragraphs.";