Custom, Excise & Service Tax Tribunal
M/S. Aatli Steel & Agro Industries vs Cce, Ludhiana on 26 July, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. II
E/ROA/2367/2012 in &
Central Excise appeal No. E/409/2010-SM
[Arising out of Order-in-Appeal No. 226/CE/CHD/2009 dated 20.10.2009 passed by the Commissioner of Central Excise (Appeals), Chandigarh]
Date of Hearing/decision: 26th July, 2012
M/s. Aatli Steel & Agro Industries Appellant
Vs.
CCE, Ludhiana Respondent
Present for the Appellant : None Present for the Respondent : Shri Bharat Bhushan, D.R. Coram: Honble Shri D.N. Panda, Judicial Member;
FINAL ORDER NO. ________________ Per D.N. Panda:
The appellant has made grievance that even in absence of litigant, Court should decide the case on merit. There is no dispute to such proposition since the litigant has right to redressal under law. Therefore, order of dismissal passed by the Tribunal on 27.4.2012 for non-prosecution is recalled.
2. The appellant has made prayer to decide the issue on merit. While Revenue supports the order of the authority below that does not find support in view of the judgement of Honble High Court of Punjab & Haryana in the case of Bansal Alloys & Metals Pvt. Ltd. vs. UOI 2010 (260) ELT 343 (P&H), and High Court of Gujarat in the cae of Krishna Processors vs. UOI 2012 (280) ELT 186 (Guj.).
3. Following the rule of consistency there shall be no penalty on the appellant. It may be stated that this Bench has already taken similar view in the case of CCE, Chandigarh vs. Vivek Re-rolling Mills, reported in 2012 (278) ELT 672 (Tri. Del.). Accordingly, the appellant succeeds and appeal and M.A. ROM are also allowed. (Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER RK 2 E/409/2010-SM