Custom, Excise & Service Tax Tribunal
M/S. Hindustan Petroleum Corporation ... vs Cce, Chennai on 11 September, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, CHENNAI E/S/465, 466, 467/2006 & E/937, 938, 939/06 (Arising out of Order in Appeal No. 64, 65 & 66/2006 (M-I) dated 24.08.2006, passed by the Commissioner of Central Excise, (Appeals) Chennai). M/s. Hindustan Petroleum Corporation Ltd. : Appellant Vs. CCE, Chennai : Respondent
Appearance Shri M. V. Raman, Adv., for the appellant Shri V.V. Hariharan, JCDR, for the respondent CORAM Honble Dr. CHITTARANJAN SATAPATHY, Technical Member Honble Shri D.N. PANDA, Judicial Member Date of hearing : 10.09.09 Date of decision : 10.09.09 Final ORDER No._____________ Per: Dr. Chittaranjan Satapathy, Heard both sides. These three appeals have been filed as the lower appellate authority has dismissed the appeals filed before him, on the ground of non-compliance with the order of predeposit passed by him.
2. Shri M.V. Raman, Ld. Advocate, appearing for the appellants states that the entire amount of predeposit has since been made after a short delay. Heard the Ld. JCDR, Shri V.V. Hariharan.
3. In view of the predeposit made subsequently, the impugned orders are set aside and the appeals are remanded to the lower appellate authority for a fresh decision on merit after giving a reasonable opportunity of hearing to the appellants. All the three appeals are allowed by way of remand. All the three stay petitions also stand disposed of.
(Order pronounced and dictated in the open Court) (D.N. PANDA) (Dr. CHITTARANJAN SATAPATHY) JUDICIAL MEMBER TECHNICAL MEMBER BB 2