Customs, Excise and Gold Tribunal - Bangalore
M/S. Ventronics Informations & ... vs Commissioner Of Central Excise, ... on 7 March, 2001
ORDER
Shri G.A. Brahma Deva
1. After hearing for sometime with reference to the stay petition filed by the party M/s. Ventronics Information Technology (P) Ltd., we felt that the appeal itself can be disposed of on the limited issue. Accordingly the appeal was appeal was taken for regular hearing with the consent of both sides.
2. Commissioner (Appeals) has dismissed the appeal for non-compliance in terms of Section 35 F of the Act. It was brought to our notice on behalf of the party that no opportunity was granted before rejecting the appal for non-compliance. In the facts and circumstances and in view of the consistent view of the Tribunal, the matter is remanded to the Commissioner (Appeals) to decide the issue afresh and to pass an appropriate order in accordance with law on providing an opportunity to the party. Thus this appeal is disposed of. Stay petition also gets disposed of accordingly.
(Pronounced and dictated in the Open Court)