Custom, Excise & Service Tax Tribunal
M/S. Office Tec Industries vs Commissioner Of Customs (Export), ... on 29 May, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. C/92/2006
(Arising out of Order-in-Appeal C. Cus. No.777/2005 dated 16.11.2005 passed by the Commissioner of Customs (Appeals), Chennai)
M/s. Office Tec Industries Appellant
Vs.
Commissioner of Customs (Export), Chennai Respondent
Appearance None for the Appellant Ms. Indira Sisupal, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 29.05.2015 Final Order No. 40585 / 2015 When the authority failed to act in accordance with law the appellant approached Honble High Court and Honbe High Court directed for granting opportunity to the appellant for placing its defence. But the adjudicating authority dismissed the claim of the appellant without following natural justice. This is precise grievance of the appellant. While time was stipulated by Honble High Court that had also serious implication to redress the grievance of the appellant.
2. The appellants further grievance is that the Commissioner (Appeals) rejected the appeal unreasonably without examining the documents to reach to a conclusion whether the appellant was unjustly enriched by the refund claim.
3. Without dilating the matter further, although the appellant is absent today, it is preferable that last opportunity may be granted to the appellant to cause appearance before learned Commissioner (Appeals) within a month from the receipt of this order and make an application to fix the date of hearing. On the date of hearing, the appellant is directed to cause appearance and satisfy the authority whether it has been unjustly enriched by the refund claim producing entire evidence to the satisfaction of the authority. If the appellant fails to carry out such direction, the authority shall be at liberty to pass appropriate order as he considers in the fitness of the circumstance of the case. Appellant is hereby cautioned that he should not follow any dilatory tactics or make any abuse of the process of law since this is the last opportunity granted to him.
4. In the result, appeal is allowed by way of remanded to learned Commissioner (Appeals).
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2