Custom, Excise & Service Tax Tribunal
M/S. Elgi Ultra Industries Ltd vs Cce, Coimbatore on 2 August, 2013
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/390/2012
(Arising out of Order-in-Appeal No. 91/2012 dated 21.5.2012 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Coimbatore)
For approval and signature:
Honble Shri P.K. Das, Judicial Member
Honble Shri Mathew John, Technical Member
1. Whether Press Reporters may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether the Members wish to see the fair copy of the Order?
4. Whether order is to be circulated to the Departmental authorities?
M/s. Elgi Ultra Industries Ltd. Appellant
Vs.
CCE, Coimbatore Respondent
Appearance Shri S. Muthuvenkataraman, Advocate, for the Appellants Shri M. Rammohan Rao, DC (AR) for the Respondent CORAM Honble Shri P.K. Das, Judicial Member Honble Shri Mathew John, Technical Member Date of Hearing: 02.08.2013 Date of Decision: 02.08.2013 Final Order No. ____________ Per Mathew John The impugned order of the Commissioner (Appeals) dismissed the appeal before him for the reason that the appellant did not predeposit the amount directed by him under Section 35F of the Central Excise Act.
2. When the stay application filed before the Tribunal was considered, the Tribunal ordered that predeposit of Rs. 2 lakhs will be sufficient for the purpose of hearing the appeal before the Tribunal. The appellants have pre-deposited the amount and have reported compliance today.
3. Since there is no finding on merit by the Commissioner (Appeals), we find it proper to set aside the impugned order and remand the matter to the Commissioner (Appeals) for deciding the case on merits, without insisting on further predeposit as the appellants have already deposited Rs. 2 lakhs for the purpose of Section 35F of the Central Excise Act, 1944. The appeal is allowed by way of remand.
(Dictated and pronounced in open court)
(Mathew John) (P.K. Das)
Technical Member Judicial Member
Rex