Central Excise : Examination of witnesses :Violation of demands of natural justice : The party was entitled to examine the concerned officers to prove the facts. The Superintendent, Central Excise, was wrong in disallowing the examination of the witnesses and resorting to the suggested procedure for clarification of certain points from those witnesses. There has thus been a violation of the demands of natural justice, compliance with which is indispensable in the administration of law by quasi-judicial authorities.(Para 4). In view of conclusion as to violation of the demands of natural justice, the three impugned orders cannot be sustained.(Para 5).
Jurisdiction of Appellate Authority: When an appeal is filed before the Central Board of Revenue, the entire proceedings are taken out of the jurisdiction of the original tribunal which imposed the penalty and are brought entirely within the jurisdiction of the appellate Tribunal. After the disposal of the matter by the Appellate Tribunal, jurisdiction can be revived in the original Tribunal only if there are specific directions in the appellate order to that effect.
(DISCLAIMER: Despite all efforts have been made to reproduce the orders and other related contents correctly, there may still be chances for such errors and/ or omissions to have crept in inadvertently. The access and circulation is subject to the condition that Easy Service Tax Online Dot Com Private Limited is not responsible / liable for any loss or damage caused to anyone due to any mistake / error / omissions.)