Customs, Excise and Gold Tribunal - Mumbai
M/S Cadmach Machinery Co. Pvt. Ltd. vs Commissioner Of Central Excise And ... on 24 August, 2001
ORDER G.N. Srinivasan, Member (J)
1. The appeal itself has been taken up for disposal after waiving deposit. In the order impugned the commissioner (Appeals) has dismissed the appeal by the appellant before me on the ground that there is a delay of 52 days and he has given a finding that it was due to negligence on the part of the appellant. It is not mentioned in the order as to whether a show cause notice for hearing has been given. In the absence of a show cause notice having been received by the appellant, the impugned order is bad in law. I therefore set aside the impugned order and remand the matter back to the Commissioner (Appeals) who shall first issue a notice of hearing and hear the appellant and thereafter decide the appeal.
2. Appeal is remanded.
(Dictated in Court)