Custom, Excise & Service Tax Tribunal
Cce, Jaipur I vs M/S Creative Engineers Pvt. Ltd on 5 November, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Principal Bench, New Delhi
COURT NO. II
DATE OF HEARING : 05/11/14.
Excise Appeal No. 3862 of 2005
[Arising out of the Order-in-Appeal No. 365 (MPM)-CE/JPR-I/2005 dated 26/09/2005 passed by The Commissioner (Appeals I), Central Excise, Jaipur.]
CCE, Jaipur I Appellant
Versus
M/s Creative Engineers Pvt. Ltd. Respondent
Appearance
Shri Ranjan Khanna, Authorized Representative (DR) for the appellant.
None for the Respondent.
CORAM: Honble Shri D.N. Panda, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
Final Order No. 54425/2014 Dated : 05/11/2014
ORDER
Per. D.N. Panda :-
None present for respondent. Learned DR says that despite direction of the Tribunal to produce relevant evidence for satisfaction of the Adjudicating Authority, the respondent failed to adduce such evidence before Adjudicating Authority. Such failure resulted with adjudication against the respondent. When the respondent came before learned Commissioner (Appeals) he ignored the direction of the Tribunal and passed order in favour of respondent.
2. Perusal of the grounds of appeal of Revenue shows that there was no material before appellate Commissioner pursuant to the direction of the Tribunal. In all fairness it would be proper to grant an opportunity to the respondent to adduce respective evidence as has been show in the grounds of appeal of Revenue for the satisfaction of law and for passing appropriate order. Learned Commissioner (Appeals) shall provide a copy of the grounds of appeal to the respondent while issuing notice of appearance fixing the date of hearing. Hearing the respondent thoroughly on evidence and also caring out the direction of the Tribunal as has been stated by learned DR, the authority shall dispose the matter in accordance of law. In the result, appeal is remanded to the Commissioner (Appeals). We note that the matter is already 9 years old, learned Commissioner shall issue notice to the respondent within a month of receipt of this order to expeditiously reduce the litigation.
(Dictated and pronounced in open court)
(Rakesh Kumar) (D.N. Panda)
Technical Member Judicial Member
PK
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E/3862 of 2005