CEA 80 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CEA No.80 of 2009 Date of decision 14 .7.2009 M/s Rama Industries Ltd. ..Appellant Versus Commissioner of Central Excise ... Respondents CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Jagmohan Bansal ,Advocate for the appellant Mr. HPS Ghuman, Advocate for the respondents 1. Whether Reporters of local papers may be allowed to see the judgement ? 2. To be referred to the Reporter or not ? 3. Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. The appellant dealer- assessee has assailed the order dated 30.3.2009 passed by the Custom Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') in respect of assessment year 1999-2000. The Tribunal took notice of one of the several legal issues raised by the dealer-assessee while remanding the case back to the appellate authority. It has observed that Rule 57 AH of the Central Excise Rules was enforced w.e.f. 1.4.2000 and it would not apply to the assessment year 1999-2000 because it came to an end on 31.3.2000. It also noticed that there was no discretion with the appellate authority on the aforesaid issue. Accordingly it sent the matter back to the Appellate Authority with the observation that the appellate authority should grant fair opportunity of hearing to the dealer- assessee before passing appropriate orders. The Appellant dealer- assessee was directed to appear before the Commissioner CEA 80 of 2009 2 within 60 days from the receipt of a copy of the order. The Appellant dealer-assessee has approached this Court under Section 35 G of the Central Excise Act,1944 with the grievance that the written submission made by the counsel for the Appellant dealer-appellant would show that numerous other arguments were also raised but the Tribunal has remanded the matter only on one issue which would prejudice the rights of the appellant. The appellant has raised various issues regarding the assessment of interest and penalty by arguing that once the matter is remanded back then it would not be fair to restrict the scope of the appeal by confining the same to one issue. Accordingly prayer has been made to grant permission to raise all the issues before the appellate authority. After hearing learned counsel for the parties, we are of the considered view that the instant appeal of the dealer- appellant deserves to succeed to the extent that the appellant would be entitled to raise all the issues before the Commissioner of Appeals and the scope of the appeal would not remain restricted to one issue. The order of the Tribunal is modified to the aforesaid extent. In view of the above, the appeal is disposed of. The parties through their counsel are directed to appear before the Commissioner Central Excise, Chandigarh on 28.7.2009. (M.M.Kumar) Judge (Jaswant Singh) 14.7.2009 Judge okg