(B.V. Nagarathna and Ujjal Bhuyan, JJ.)
Navshakti Industries Pvt. Ltd. _________________________ Appellant;
v.
Commissioner of Customs __________________________ Respondent.
Civil Appeal No. 4605 of 2018, decided on August 22, 2023
The Order of the court was delivered by
Order
1. The appellant is aggrieved by final Order dated 23.02.2017 (Final Order No. 51919/2017) passed in Customs Appeal No. C/52193/2014-Cu(DB) arising out of Order-in-Original No. 68/RKB/CCE/NCH/2013 dated 26.12.2013 passed by the Commissioner of Customs (Adjudication), New Delhi.
2. Learned counsel for the appellant at the outset submitted that the impugned order has been passed on merits but without the assistance of the appellant herein, as, on the day the case was heard by the Tribunal, the appellant herein was not represented inasmuch as no one was present to represent the appellant herein as is evident on reading of paragraph 2 of the impugned order. He, therefore, submitted that in the absence of hearing the appellant herein, the Tribunal could not have passed an order on merits against the appellant as the same is in violation of principles of natural justice. Hence, he submitted that the impugned order may be set aside and the matter may be remanded to the Tribunal for consideration afresh.
3. Learned counsel appearing for the respondent/Customs very fairly submitted that indeed the respondent did not appear on the date of hearing, i.e., 14.02.2017 and the respondent was, therefore, not heard in the matter, hence, an appropriate order may be made in this appeal.
4. Having heard learned counsel for the respective parties and on perusal of the impugned order, we note that indeed on 14.02.2017, the appellant herein was not present before the Tribunal and, therefore, the appellant herein was not heard in the matter. It appears that even on earlier occasions, namely, 04.10.2016 and 27.10.2016, there was no representation on behalf of the appellant herein. Be that as it may, if the appellant had been heard, possibly the Tribunal would have had the assistance of the representation made on behalf of the appellant herein to counter the submissions made by the respondent/Customs and possibly, the Tribunal having had the benefit of both perspectives, would have passed an appropriate order.
5. In view of the aforesaid facts, we find that justice would be sub-served, if the appellant is given an opportunity of appearing before the Tribunal and making its submissions so as to effectively contest the appeal filed by the respondent herein before the Tribunal. On that short ground alone, the impugned order is set aside; the matter is remanded to the Tribunal for re-consideration of the appeal filed by the respondent herein in accordance with law and after giving an opportunity to both sides for making their submissions thereon.
6. Since, both the parties are represented by their respective counsel, they shall appear before the Tribunal on 20.09.2023, without expecting any separate notices from the Tribunal.
7. The Tribunal shall consider the appeal filed by the respondent herein in accordance with law. Permission is granted to both sides to file additional documents and make their submissions by way of assistance to the Tribunal.
8. The Civil Appeal is allowed and disposed of in the aforesaid terms. No costs.
9. Pending application(s) shall stand disposed of.
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