Custom, Excise & Service Tax Tribunal
M/S Santi Polypack Industries vs Commr. Of Central Excise, Customs & ... on 9 August, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
Ex.Appeal No.70406/13
Arising out of O/A No.11/CE/B-II/2013 dated 15.02.2013 passed by Commr. (Appeals) of Central Excise, Customs & S.Tax, BBSR II
M/s Santi Polypack Industries
APPELLANT(S)
VERSUS
Commr. of Central Excise, Customs & S.Tax, BBSR II
RESPONDENT (S)
APPEARANCE None for the Appellant (s) Shri S. Guha, Asstt.Commr. (A.R.) for the Revenue CORAM:
SHRI P. K. CHOUDHARY, HONBLE JUDICIAL MEMBER DATE OF HEARING/DATE OF DECISION : 09. 08. 2017 ORDER NO.F/O/76470/2017 Per Shri P. K. Choudhary :
This appeal is filed by the appellant against the impugned Order-in-Appeal No.11/CE/B-II/2013 dated 15.02.2013 passed by Commr. (Appeals) of Central Excise, Customs & S.Tax, BBSR II.
2. When the matter was called, none appeared on behalf of the appellant despite notice and there is no request for adjournment. Accordingly, I have heard the ld.A.R. for the Revenue.
3. On perusal of the appeal records, I find that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed their appeal on the ground of default in making predeposit of Rs.5.00 lakhs directed by the Tribunal vide its Final Order No.S-90/ & A/183/Kol/2010 dated 15.03.2010. Since, the Commissioner (Appeals) has not decided the issue on merit, it would be appropriate to remand the matter back to him for re-consideration of the case on merit. The ld. Commissioner (Appeals) is directed to hear the appeal afresh on merit without insisting on any further predeposit. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant to present their case. All issues are kept open and both sides are at liberty to produce evidences in their support.
4. The appeal is allowed by way of remand.
(Dicated and pronounced in the open Court) Sd/ (P. K. CHOUDHARY) MEMBER (JUDICIAL) mm 7 Ex.Appeal No.70406/13