Custom, Excise & Service Tax Tribunal
M/S. Vardhman Chemtech Ltd vs Cce, Chandigarh on 14 July, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Date of Hearing/Decision:14.07.2010 Excise Appeal No.E/853-854/08 -SM [Arising out of Order-in-Appeal No.70-71/CE/CHD/2008 dated 23.01.2008 passed by the Commissioner (Appeals), Chandigarh]. M/s. Vardhman Chemtech Ltd. Appellant Vs. CCE, Chandigarh Respondent
Present for the Appellant :None Present for the Respondent:Shri.I. Baig, DR Coram: HONBLE MR.DN.PANDA, JUDICIAL MEMBER ORDER NO. _______________ DATED:14.07.2010 PER: D.N.PANDA The appellant is not present today, although notice has been served. The appellant was not present on 9.2.10 also. However, noticing that the matter shall be decided on the basis of decision in Vandana Global judgement of Larger Bench, the matter was adjourned, directing Registry to issue notice. In the meantime, the decision of Larger Bench in Vandana Global case has come up. In absence of appellant it would not be proper to decide the matter ex-parte applying above judgment so that it shall not prejudice the appellant. Therefore, the matter is remanded to the ld. Adjudicating Authority to grant opportunity of hearing to the appellant and decide the issue on the basis of ratio laid down in Vandana Global case. It would be pertinent to mention that this appeal has been filed for very small amount of Rs.3,960/-. But the matter having been coming on board repeatedly for disposal that is not dismissed although that is an appeal for a negligible amount. It would be proper in future for Revenue to mention the negligible appeals for dismissal inlimne to prevent abuse of process of law. The matter, thus, stands remanded to ld. Adjudicating Authority as directed above for fresh adjudication on the basis of Vandana Globals judgment.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita