Custom, Excise & Service Tax Tribunal
M/S. Sonic Biochem Extraction Ltd. & Ors vs C.C.E., Indore on 10 October, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI-110066
BENCH-SM
COURT II
Service Tax Appeal No.ST/1550-1554/2010-ST [SM]
[Arising out of Order-in-Appeal No.184 to 188/2010 dated 30.07.2010 passed by the Commissioner (Appeals), Customs & Central Excise, Indore]
M/s. Sonic Biochem Extraction Ltd. & Ors. Appellant
Vs.
C.C.E., Indore Respondent
Present for the Appellant : Shri. Devender Singh, Rep. Present for the Respondent: Shri. H.C. Saini, D.R. Coram: HONBLE MR. ASHOK K. ARYA, MEMBER (TECHNICAL) Date of Hearing/Decision: 10.10.2016 FINAL ORDER NO. 54528-54532/2016 PER: ASHOK K. ARYA
This is an appeal against the order Nos.184 to 188/2010 dated 30.07.2010 of Commissioner (Appeals), whereunder the appeal filed by these appellants against the order(s) in original has been rejected.
2. From the appellant side none appeared.; however there is a request from the Counsel of the appellant, namely, Shri Manish Saharan that due to personal difficulty, he is unable to appear and requests for adjournment. The adjournment cannot be given as the case is very old and the case is of the year 2010 and has been pending for long time. Therefore, this is being decided on the basis of facts and submissions available on record.
3. From the Revenue, ld. A.R. Mr.H.C. Saini appeared. He inter alia pleads that as the appellant did not produce certain documents for verification of refund claim for the respective services, the claim are liable to be rejected.
4. After careful consideration of facts, submissions of the Revenue and the appeal memoranda available on record, I am of the considered view that the appellant may be given an opportunity of producing necessary documents to substantiate the subject refund claims for verification by Original Adjudicating Authority to take decision afresh.
4.2. These appeals are therefore, being remanded to Original Adjudicating Authority, who shall decide the impugned subject matter(s) within four months of receipt of this order after giving necessary opportunity of personal hearing as well as that of production of documents to the appellant.
5. The appeals are allowed by way of remand in above terms.
[Dictated and pronounced in the Open Court] (ASHOK K. ARYA) MEMBER (TECHNICAL) Anita ??
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