Custom, Excise & Service Tax Tribunal
Cce, Ludhiana vs M/S Annapurna Impex (P) Ltd on 20 October, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI COURT NO. II Excise Appeal No. 2187 of 2007-SM (Arising out of Order-in-Appeal No. 54/CE/APPL/LDH/2007 dated 5.3.2007 passed by the Commissioner (Appeals), Central Excise, Jalandhar) CCE, Ludhiana Appellant Vs. M/s Annapurna Impex (P) Ltd. Respondent
Appearance:
Appeared for Appellant : Shri M. Rastogi, DR
Appeared for Respondent: None
Date of Hearing: 20.10.2009
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Order No.dated.
Per D.N. Panda :
None present for the Respondent.
2. Ld. DR Shri Rastogi submits that there was fragrant violation of law as coming out from para-18 of the order-in-original. While this was the position, ld. Commissioner (Appeals) allowed Appeal of the Respondent. It is stated that breach of law has its own consequence. Both the Authorities have proceeded without examining each breach for proper application of law. Therefore, the matter calls for remand to the ld. Adjudicating Authority, who shall examine breach of law, if any, brought out in show cause notice and pass appropriate order, upon hearing of defence of the Appellant.
3. In the result, the matter is remanded to the ld. Adjudicating Authority to re-examine the issue in respect of each allegation and pass appropriate order. (Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM