Customs, Excise and Gold Tribunal - Calcutta
M/S Bihar State Sugar Corpn. Ltd. vs Cce, Patna on 12 July, 2001
ORDER
Smt. Archana Wadhwa
1. After dispensing with the condition of predeposit of duty I take up the appeal itself inasmuch as the impugned order of the Commissioner (Appeals) rejecting the appeal filed before him as time barred, has been passed without effectively hearing the appellant in person.
2. Though it is recorded in the impugned order that two dates of personal hearings were fixed but the appellants did not appear. The appellants' submission is that they appeared and made request to condone the delay in filing the appeals, which has not been taken note of. However, I find that in essence, the impugned order has been passed without hearing the appellants in person. Accordingly I set aside the same and remand the matter to the Commissioner (Appeals) for fresh decision after giving another opportunity of hearing to the appellants. The appellants would cooperate and appear on the date so fixed by the Commissioner (Appeals). Appeal is thus allowed by way of remand.
Dictated in the court.