Custom, Excise & Service Tax Tribunal
Al Falah Exports vs C.C.E.& Cus, Surat on 12 July, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Second Floor, Bahumali Bhavan Asarwa, Ahmedabad Customs Appeal No.53, 54 of 2011-SM Arising out of the Order in-Appeal No.RKA/532-533/SRT-I/2010 dated 13.12.2010 passed by the Commissioner of Central Excise & Customs (Appeals), Surat. Al Falah Exports Shri Illiyas Misri, Proprietor .. Appellants Vs. C.C.E.& Cus, Surat .. Respondent
Appearance:
None for the Appellants Present Shri Sameer Chitkara, A.R. for the respondent Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision: 12.7.2017 Final Order No.A/11376 - 11377/2017 Per Dr. D.M. Misra:
None present for the appellants despite notice. Heard the ld. A.R. for the Respondent-Revenue.
2. Ld. A.R. for the Revenue submits that the ld. Commissioner (Appeals) has not decided their Appeals on merit, but dismissed on the ground of non-compliance with the direction of pre-deposit of Rs.4.00 lakhs, in accordance with Section 129E of the Customs Act, 1962. He submits that during the course of appellate proceeding, the Department has already encashed the bank guarantee of Rs.13,44,807 and adjusted against the adjudication order dated 19.3.2010 as is evident from the letter of the field formation dated 11.1.2012. Since the matter has not been decided by the ld. Commissioner (Appeals) on merit, ld. A.R. for the Revenue submits that the matter may be remanded to the ld. Commissioner (Appeals) to decide the same on merit.
3. I find force in the contention of the ld. A.R. for the Revenue. Considering the amount of bank guarantee encashed is sufficient to hear their appeal, the matter is remanded to the ld. Commissioner (Appeals) to decide the issues on merit without insisting any further pre-deposit. Needless to say that a reasonable opportunity of hearing be given to the appellant. All issues are kept open. The appeals are allowed by way of remand.
(Dr. D.M. Misra) Member (Judicial) scd/ 4 Appeal No.C/53, 54/2011-SM 1