Custom, Excise & Service Tax Tribunal
C.C.E., Jaipur I vs M/S Maharaja International Ltd on 21 July, 2011
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-I Date of hearing/decision:21.07 .2011 Central Excise Appeal No.757 of 2007 Arising out of the order in appeal No.449 (MPM)CE/JPR-I/2005 dated 14.12.2005 passed by the Commissioner (Appeals I), Central Excise, Jaipur. For Approval and Signature: Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri M.V. Ravindran, Judicial Member 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 26 of the CESTAT (Procedure) Rules, 1982? 2 Whether it should be released under Rule 26 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes C.C.E., Jaipur I .. Appellant Vs. M/s Maharaja International Ltd. . Respondents
Appearance:
Shri N. Pathak, Authorized Departmental Representative (DR) for the Revenue None for the respondents Coram: Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri M.V. Ravindran, Judicial Member Oral Order No.____________________ Per Dr. C. Satapathy:
Heard the learned DR Shri N. Pathak, who supports the grounds of appeal. No one is present on behalf of the respondents despite notice. There is also no adjournment request. As such, the grounds advanced by the Department remain uncontroverted by the respondents. We are of the view that the said grounds require to be considered and the matter is required to be re-decided by the lower appellate authority. Accordingly, we set aside the impugned order and remand the matter for fresh decision to the lower appellate authority. He shall give a reasonable opportunity of hearing to both sides before passing fresh order. Appeal is allowed by way of remand.
(Dr. C. Satapathy Technical Member (M.V. Ravindran) Judicial Member scd/