Custom, Excise & Service Tax Tribunal
Punjab Steel Rolling Mills (Baroda) ... vs C.C.E. Cus. & S.Tax, Vadodara on 9 January, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, O-20, NMH Compound Ahmedabad Central Excise Appeal No.13073 of 2014-SM Arising out of the order-in-appeal No.VAD-EXCUS-001- APP- 156- 2014-15 dated 12.6.2014 passed by the Commissioner(Appeals), Customs, Central Excise & Service, Tax, Vadodara. Punjab Steel Rolling Mills (Baroda) Pvt. Ltd. .. Appellants Vs. C.C.E. Cus. & S.Tax, Vadodara .. Respondent
Appearance:
Present Shri Dhaval K. Shah, Advocate for the appellant Present Shri S.N. Gohil, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Judicial Member Date of hearing/decision: 9.1.2017 Final Order No. Per Dr. D.M. Misra:
Heard both sides.
2. This appeal is filed against OIA No. VAD-EXCUS-001- APP- 156- 2014-15 dated 12.6.2014 passed by Commissioner (Appeals) Central Excise & Service Tax, Vadodara.
3. The ld. Commissioner (Appeals) in the impugned order directed the appellant to deposit Rs.73,130/- along with penalty under Section 35F of the Central Excise Act, 1944 as a condition of hearing their appeal. The ld. Advocate submits that on non-compliance with the said direction, their appeal was dismissed. He submits that the order of pre-deposit of Rs. 73,130/- against the duty liability and penalty of equal amount is bad in law. He further submits that they have now deposited an amount of Rs.36,565/- while filing the appeal before this forum which may be considered as sufficient deposit to hear their appeal and prays that their appeal may be remanded to the Ld. Commissioner (Appeals). Ld. A.R. for the Revenue has no objection.
4. I find that the appellant has already deposited an amount of Rs. 36,565/- and since the ld. Commissioner (Appeals) has not decided the issue on merit, the matter is remanded to the ld. Commissioner (Appeals) to decide the issue on merits, without insisting on any pre-deposit. All issues are kept open. Appeal is allowed by way of remand.
(Dr. D.M. Misra) Judicial Member scd/ Appeal No.E/13073/2014-SM 2