Custom, Excise & Service Tax Tribunal
Cce, Ltu, Chennai vs M/S. Areva T & D India Ltd on 14 May, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
E/S/438/2009 and E/488/2009
(Arising out of Order-in-Appeal No. 16/2009 (D) dated 18.5.2009 passed by the Commissioner of Central Excise (Appeals), LTU, Chennai)
CCE, LTU, Chennai Appellant
Vs.
M/s. Areva T & D India Ltd. Respondents
Appearance Shri C. Dhanasekaran, SDR for the Appellant Shri Joseph Prabhakarn, Advocate for the Respondents CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 14.05.2010 Date of Decision: 14.05.2010 Final Order No. ____________ Heard both sides. I find that the lower appellate authority has taken note of the fact that the respondents were not heard before passing the impugned Order-in-Original and hence there has been violation of principles of natural justice. Though he has not specifically stated, as fairly stated by the learned SDR, the lower appellate authority appears to have remanded the mater to the original authority for fresh determination after taking into account the directed documents to be filed by the respondents after giving them an adequate opportunity of hearing. The Department is aggrieved that the lower appellate authoritys order appears to be a conditional remand.
2. After taking into account the facts on record and the submissions made by the learned SDR, I modify the order of the lower appellate authority and make it an open remand to enable the original authority to pass a fresh order after taking into account any documentary evidence to be produced by the respondents and after giving them an adequate opportunity of being heard. The Departments appeal is disposed of in the above terms. The stay application filed by the Department also stands disposed of. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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