Custom, Excise & Service Tax Tribunal
Cc, Chennai vs M/S. Jamara Textile Processing Pvt. Ltd on 11 March, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, CHENNAI C/S/90/2010 & C/101/2010 (Arising out of Order in Appeal C.Cus.No. 1410/09 dated 24.11.2009, passed by the Commissioner of Customs, (Appeals), Chennai ). For approval and signature Honble Dr. CHITTARANJAN SATAPATHY, Technical Member CC, Chennai : Appellant Vs. M/s. Jamara Textile Processing Pvt. Ltd. : Respondent
Appearance Shri C. Dhanasekaran, SDR, for the appellant Shri R. Hari, Adv., for the respondent CORAM Dr. CHITTARANJAN SATAPATHY, Technical Member Date of hearing : 11.03.2010 Date of decision : 11.03.2010 Final ORDER No._____________ Heard both sides. I find that the lower appellate authority has remanded the matter to the original authority for issue of a favourable order after following the principles of natural justice. I find nothing wrong with his order as in the first instance, the original authority has not passed any speaking order. One fails to appreciate why the department is filing an appeal against the order of the lower appellate authority who was merely directed the original authority to pass a speaking order! As such, the departments appeal along with the stay petition is dismissed.
(Order pronounced and dictated in the open Court) (Dr. CHITTARANJAN SATAPATHY ) TECHNICAL MEMBER BB 2