Central Excise Act, 1944 – Central Excise – Remand Order – The Supreme Court, in a matter concerning M/S Madura Coats Private Limited vs. Commissioner of Central Excise and Another, addressed the legality of a remand order issued by the High Court. The appellant, engaged in the manufacture of various yarns, was subject to scrutiny by the respondent, alleging clearance of goods without duty payment. The case saw multiple rounds of adjudication, with the Tribunal issuing directions for the provision of certain documents. However, the respondent failed to comply fully with these directions, leading to appeals and subsequent modifications of orders.
The appellant contended that the Tribunal’s initial direction had attained finality and any modification thereof was unlawful. Conversely, the respondent argued that non-furnishing of a particular document did not prejudice the appellant’s case.
The Supreme Court noted that the Tribunal’s direction included a mandate for fresh adjudication, resulting in subsequent orders by the respondent. Moreover, the High Court observed that the disputed document was not crucial to the case and that the appellant’s failure to produce it was self-inflicted. Consequently, the Court upheld the High Court’s decision to remand the matter back to the Tribunal for fresh adjudication, with the liberty for the appellant to raise all contentions, including the alleged prejudice due to non-furnishing of the document. (Para 9, 11, 13)
SUPREME COURT OF INDIA
2024 STPL(Web) 283 SC
2024 INSC 336
M/S Madura Coats Private Limited Vs. Commissioner Of Central Excise And Anr.
Civil Appeal Nos. of 2024 (@ SPECIAL LEAVE PETITION (CIVIL) Nos. 371-372 OF 2019)-Decided on 25-04-2024
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