Custom, Excise & Service Tax Tribunal
M/S. Vijay Aqua Pipes (P) Ltd vs Cce, Chennai-Ii on 22 September, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI E/39-40/2009 (Arising out of Order-in-Appeal 72& 73/2006 (M-II) dated 23.10.2006, passed by the Commissioner of Central Excise (Appeals), Chennai). 1. M/s. Vijay Aqua Pipes (P) Ltd. : Appellant 2. Shri S. Nainar Vs. CCE, Chennai-II : Respondent
Appearance Shri S. Venkatachalam, Adv., For the applicant Shri K.P. Muralidharan, AC (AR) For the respondent CORAM Honble Shri R. PERIASAMI, Technical Member Honble Shri P.K. CHOUDHARY, Judicial Member FINAL ORDER No. 41250-41251 / 2015 Date of Hearing/Decision: 22.09.2015 Per: R. Periasami, Since both the appeals are arising out of a common Order-in-Appeal, both are taken up for together for disposal.
2. This is the case where the Commissioner (Appeals) in his impugned order dismissed the appeals for non-compliance of pre-deposit under Section 35F of the Central Excise Act, 1944. On appeal before this Tribunal, vide Stay Order No. 475-476/2009 dated 28.05.2009, the appellants were directed to make pre-deposit of Rs. 15,00,000/- within a period of 8 weeks and to report compliance on 11.08.2009. The appellants failed to comply the pre-deposit order of the Tribunal. Vide Final Order of the Tribunal No. 1768/2009 dated 16.11.2009, both the appeals were dismissed for non-compliance of the stay order. The appellants filed CMA before the Honble High Court of Madras against the final order of the Tribunal dated 16.11.2009 in No. 3424 & 3425/2010. The Honble High Court vide its order dated 16.12.2010 directed the appellants to make pre-deposit of Rs. 10,00,000/- within 12 weeks from the date of the order. Since the appellants have complied the directions of the Honble High Court of Madras, vide Miscellaneous Order No. 61 & 62/2012 dated 31.01.2012, both appeals were restored to its original numbers.
3. After hearing both the sides and on perusal of the records, we find that this is the case where the lower appellate authority has dismissed the appeals under Section 35 F of the Act without going into the merits of the case. Since, the appellants have already paid Rs. 10,00,000/- and complied the Honble High Court Order, the appeals are remanded to the Commissioner (Appeals) to hear the case on merits after affording reasonable opportunity to the appellants. Accordingly, both the appeals are allowed by way of remand.
(Order dictated and pronounced in the open Court)
(P.K. CHOUDHARY) (R. PERIASAMI)
JUDICIAL MEMBER TECHNICAL MEMBER
BB
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