Custom, Excise & Service Tax Tribunal
Cce, Madurai vs M/S. Servalakshmi Paper & Boards Ltd on 6 November, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/164/2003
(Arising out of Order-in-Appeal No. 1/2003 (MDU) (ADK) dated 20.1.2003 passed by the Commissioner of Central Excise (Appeals), Trichy)
CCE, Madurai Appellant
Vs.
M/s. Servalakshmi Paper & Boards Ltd. Respondents
Appearance Shri C. Dhanasekaran, SDR for the Appellant Shri M.N. Bharathi, Advocate for the Respondents CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri P.K. Das, Judicial Member Date of Hearing: 05.11.2009 Date of Decision: 05.11.2009 Final Order No. ____________ Per Dr. Chittaranjan Satapathy Both sides state that the issue involved in this case is similar to the issue in Appeal No. E/159, 162 & 163/2003 which was decided by Final Order Nos. 1261 to 1263/2009 dated 11.9.2009 with the following observation:-
2. After considering the submission of both sides, we find that the impugned orders have been passed by an officer who did not have jurisdiction to pass these orders. Hence these orders cannot be upheld. We set aside the same and remand the cases to the Commissioner of Central Excise (Appeals), Madurai to pass appropriate orders after giving an adequate opportunity of hearing to the respondents. Before parting with the cases, we express our unhappiness that officers at the level of Commissioner are deciding cases and passing orders which are not within their jurisdiction.
2. Both sides pray that this appeal may also be remanded on similar terms. Hence, with the consent of both sides, we set aside the impugned order and remand the matter to the lower appellate authority on the same terms as in the cited order dated 11.9.2009. The appeal is allowed by way of remand.
(Dictated and pronounced in open court)
(P. K. Das) (Dr. Chittaranjan Satapathy)
Judicial Member Technical Member
Rex
??
??
??
??
2