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Case Law Details

Case Name : Hindalco Industries Limited Vs C.C.E-Bharuch (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 10587 of 2015
Date of Judgement/Order : 21/06/2023
Related Assessment Year :
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Hindalco Industries Limited Vs C.C.E-Bharuch (CESTAT Ahmedabad)

Introduction: In the appeal case between Hindalco Industries Limited and C.C.E-Bharuch, the appellant had cleared imported goods under forged VKGUY/DEPB licences. Though the appellant paid the custom duty later upon discovery of the forgery, penalties were imposed, which led to this appeal. The CESTAT Ahmedabad decided to remand the case for reconsideration after observing that the initial adjudicating authority did not take into account the customs case adjudication order.

Analysis: The case underlines the complexities arising from the use of forged licenses in clearing imported goods. The adjudication by the CESTAT Ahmedabad highlighted the need for comprehensive consideration of all related adjudications in a given case. The appellant’s plea revolved around their non-involvement in the forgery, which had been acknowledged in the customs case, pointing to potential inconsistencies in the decisions.

The remand suggests that the CESTAT Ahmedabad was of the opinion that the adjudicating authority may have arrived at a different conclusion had they taken the customs case into account. It underscores the imperative need for procedural completeness and the interrelationship of customs duty and cenvat credit procedures in commercial activities.

Conclusion: The CESTAT Ahmedabad’s decision to remand the case of Hindalco Industries Limited Vs C.C.E-Bharuch back to the adjudicating authority underlines the importance of complete procedural consideration in legal cases, particularly when there are interconnected legal issues.

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