Custom, Excise & Service Tax Tribunal
M/S. Summer (I) Textile Mills (P) Ltd vs Cc, Tuticorin on 27 June, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
C/EH/21/2011 in C/24/2011
Arising out of Order No. 98/2010-Export dated 16.11.2010, passed by the Commissioner of Customs, Tuticorin.
For approval and signature
Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
__________________________________________________________
1. Whether Press Reporters may be allowed to see the : No
order for Publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : Yes
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether the Honble Member wishes to see the fair : Seen
copy of the Order.
4. Whether order is to be circulated to the : Yes
Departmental Authorities? __________________________________________________________
M/s. Summer (I) Textile Mills (P) Ltd. : Applicant
Vs.
CC, Tuticorin : Respondent
Appearance Smt. Prameela, Adv., for the appellants Shri C. Dhanashekaran, SDR, for the respondents CORAM Honble Ms. JYOTI BALASUNDARAM, Vice President Honble Dr. CHITTARANJAN SATAPATHY, Technical Member ORDER No._______________ Per: Jyoti Balasundaram, What is listed before us is the application for early hearing of the above appeal. The impugned order has been passed without extending an opportunity to the assessees of being heard, amounts to violation of Principles of Natural Justice. Hence, while granting the prayer for early hearing of the appeal, we set aside the impugned order rejecting the request for conversion of Shipping Bills and remand the case for fresh decision to the adjudicating Commissioner, who shall pass fresh orders after extending a reasonable opportunity to the assessees of being heard in their defence.
2. The appeal is thus allowed by way of remand.
(Order pronounced and dictated in the open Court)
(Dr. CHITTARANJAN SATAPATHY) (JYOTI BALASUNDARAM)
TECHNICAL MEMBER VICE PRESIDENT
BB
2