Custom, Excise & Service Tax Tribunal
M/S. Ncs Sugar Ltd vs Cce &C, Visakhapatnam on 23 September, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench SMB Court I Appeal No.E/21119/2015 (Arising out of Order-in-Appeal No.54/2014-15(V-I)CE dt. 09/02/2015) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member(Judicial) 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 their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? M/s. NCS Sugar Ltd. ..Appellant(s) Vs. CCE &C, Visakhapatnam ..Respondent(s)
Appearance Shri Y. Sreenivasa Reddy, Advocate for the appellant.
Shri P.S. Reddy, Asst. Commissioner(AR) for the respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Date of Hearing:23/09/2016 Date of decision:23/09/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The appellant has preferred the above appeal against the order passed by Commissioner(Appeals) who dismissed the appeal for the reason of non-compliance of manadatory predeposit as the appeal was filed before the Commissioner(Appeals) after 06/08/2014. At the time of hearing, the learned counsel appearing for the appellant, Shri Y. Sreenivasa Reddy submitted that the appellant is willing to comply with the mandatory predeposit and requested for remand of the matter to the Commissioner(Appeals). Learned AR submitted that he has no objection for the remand of the matter.
2. The provisions of Section 35F of the Central Excise Act, 1944 has been amended w.e.f. 06/08/2014 which mandates predeposit for filing appeal before the Commissioner(Appeals) as well as before Tribunal. The appellant has preferred the present appeal before the Tribunal after complying with the mandatory predeposit. Taking note of the fact that the appellant is willing to abide by the provision for predeposit and also taking note of the predeposit already made, I consider that in the interest of justice, the appellant can be allowed a chance to contest the case on merits. In view thereof, the appeal is allowed by way of remand to Commissioner(Appeals). (Pronounced and dictated in open court) SULEKHA BEEVI C.S. MEMBER(JUDICIAL) Raja.
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