Customs, Excise and Gold Tribunal - Tamil Nadu
Rama Spinners (P) Ltd. vs Commissioner Of Customs And C. Ex. on 13 December, 2000
Equivalent citations: 2001(74)ECC126
ORDER S.L. Peeran, Member (J)
1. The stay and appeal from an ex-parte order of dismissal of appeal under Section 35F of the Act by Commissioner (Appeals), Hyderabad by his order No. 135/2000 (H-1) CE dated 26.7.2000. The interim order No. 174/2000 (H-1) CE dated 2.5.2000 was also passed without granting opportunity of hearing by which he directed the appellants to pre-deposit Rs. 10,000.
2. Ld. Consultant submits that they were not aware of the order passed. However, they have reversed the credit on receipt of the copy of order and intimated the same to the Commissioner. However, the Commissioner has not taken the fact of deposit being made by reversal in debit entry in RG. 23C-Part II vide entry No. 6/32 dated 11.9.2000 and passed the order dismissing the appeal. He submits that as there is compliance of the order, matter can be remanded for de novo consideration to decide the case on merits.
3. Heard Ld. DR Shri S. Sudarsan.
4. On careful consideration, we notice that appellants on receipt of copy of the interim order, complied with the direction and had informed the Commissioner also by sending a letter which has been duly received. Even after dismissal of appeal, they have filed an application seeking restoration of appeal bringing to his knowledge about the said compliance. We notice that there is sufficient compliance of the order and even otherwise the orders are unsustainable being violative of principles of natural justice. Therefore, the stay application is allowed by granting waiver of pre-deposit and stay of recovery and appeal is taken up and remanded back to Commissioner (Appeals) for de novo consideration on merits. The Commissioner shall grant an opportunity to appellants before passing the order on merits.