Customs, Excise and Gold Tribunal - Mumbai
M.M. Silk Mills And Harshvardhan ... vs Commissioner Of Central Excise, ... on 31 October, 2001
JUDGMENT
Jyoti Balasundaram M(J)
1. Pre-deposit of Penalty of Rs. 50,000/- imposed on M/s. M.M. Silk Mills and penalty of Rs. 10,000/- on Shri Katiyal is waived and recovery stayed and the appeals are taken up for hearing. The greivance of M/s. M.M. Silk Mills is that the submissions made by them in the appeal memorandum before Commissioners (Appeals) have not been considered by the lower appellate authority who has also not given them any opportunity of hearing before passing the impugned order. I have perused the order and find that it does not contain any reference to notice of hearing being issued to the appellant, Therefore since the claim of the appellant that they were not heard has substance, I see no option but to set aside the impugned order and send the matter back to the lower appellate authority for fresh decision after extending a reasonable opportunity to the appellant of being heard in person and explaming their case.
2. Appeals are thus allowed by remand.
(Pronounced in court)