Custom, Excise & Service Tax Tribunal
Shreno Limited (Engineering Division) vs C.C.E. Cus. & S.Tax, Vadodara on 9 January, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, O-20, NMH Compound Ahmedabad Date of hearing/decision: 9.1.2017 Central Excise Appeal No.13313 of 2014-SM Arising out of the order-in-appeal No.VAD-EXCUS-001- APP- 254- 2014-15 dated 11.7.2014 passed by the Commissioner(Appeals), Customs, Central Excise & Service, Tax, Vadodara. Shreno Limited (Engineering Division) .. Appellants Vs. C.C.E. Cus. & S.Tax, Vadodara .. Respondent
Appearance:
None for the appellant [adjournment request] Present Shri G.P. Thomas, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Judicial Member Final Order No.A/10045/2017 Per Dr. D.M. Misra:
None present for the appellant. Heard the ld. A.R. for the Revenue.
2. This appeal is filed against OIA No. VAD-EXCUS-001- APP- 254- 2014-15 dated 11.7.2014 passed by Commissioner (Appeals) Central Excise & Service Tax, Vadodara.
3. The ld. Commissioner (Appeals) in the impugned order directed the appellant to deposit Rs.1,00,000/- under Section 35F of the Central Excise Act, 1944 as a condition of hearing their appeal. It is brought to my notice that on non-compliance with the said direction, the appeal was dismissed. The appellant has submitted that the order of pre-deposit of Rs.1,00,000/- against the demand of Rs.1,34,984/- is bad in law. The appellant also submitted that they have already deposited an amount of Rs.1,00,000/- while filing the appeal before this forum which may be considered as sufficient deposit to hear their appeal and prays that their appeal may be remanded to the Ld. Commissioner (Appeals). Ld. A.R. for the Revenue has no objection.
4. I find that the appellant has already deposited an amount of Rs. 1,00,000/- subsequently against the duty and penalty liabilities and since the ld. Commissioner (Appeals) has not decided the issue on merit, the matter is remanded to the ld. Commissioner (Appeals) to decide the issue on merits, without insisting on any pre-deposit. All issues are kept open. Appeal is allowed by way of remand.
(Dr. D.M. Misra) Judicial Member scd/ Appeal No.E/13313/2014 1