2025-VIL-2091-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Area-based exemption, Refund of excise duty - Non-speaking order - Appellant availed the exemption under Notification No. 56/2002-CE and/or Notification No. 01/2010-CE and filed refund claims for the periods September 2014 to November 2014 and December 2014 to March 2015 – Rejection of refund on the ground that the refund claims exceeded the admissible refund over and above the value addition norm under Notification No. 01/2010-CE, as the appellant commenced commercial production after the issuance of the said Notification – HELD - The appellant had themselves opted to avail the exemption under Notification No. 01/2010-CE and even filed appeals before the CESTAT against the orders of the jurisdictional Commissioner regarding the fixation of special rates under the said notification - the Commissioner (Appeals) had not adequately addressed the appellant's objection regarding the absence of a speaking order by the original authority. The Commissioner's reasoning that the original authority had no role to play with respect to the CESTAT's directions to the jurisdictional Commissioner for a de novo decision was not valid, as it did not absolve the original authority from issuing a speaking order. The original order having been issued in contravention of the principles of natural justice, should have been set aside by the Commissioner and the matter remanded to the original authority for fresh consideration following the principles of natural justice - The impugned order is set aside and the matter is remanded to the original authority with a direction to consider all the submissions of the appellant and pass a speaking order, while following the principles of natural justice – The appeal is disposed of
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