Custom, Excise & Service Tax Tribunal
M/S. Hindustan Mint Agro Products vs Cce, Meerut on 29 June, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No. 2, R.K. Puram, NEW DELHI COURT No. II CUSTOMS APPEAL No. 663 OF 2006 [Arising out of Letter C. No. VIII(30)/Cus/H.Mint/M-II/DBK/06/04/16646 dated 2/3.8.2005 from Commissioner, Customs & Central Excise, Meerut-II] M/s. Hindustan Mint Agro Products Appellants Reptd. By Shri R.C. Gupta, Advocate Versus CCE, Meerut Respondent
Reptd. By Shri Vijay Kumar, D.R. Date of Hearing/decision: 29th June, 2010 Coram: Honble Dr. C. Satapathy, Technical Member;
Honble Shri Ashok Jindal, Judicial Member FINAL ORDER NO. DATED ________ Per Dr. C. SATAPATHY: Heard both sides.
2. The present appeal is against letter dated 02/03.08.2005 from the Commissioner, Customs & Central Excise, Meerut-II to the appellant denying their request for conversion of free shipping bills into draw back shipping bills. It is admitted by both sides that the Commissioner has not given any opportunity of hearing to the appellants before issuing the letter and has not passed a speaking order. As such, the communication vide letter dated 02/03.08.2005 is set aside and the matter is remanded to the Commissioner for passing a speaking order after giving an opportunity of hearing to the appellants. Appeal is allowed by way of remand. (Dictated & pronounced in the Open Court.) (DR. C. SATAPATHY) TECHNICAL MEMBER (ASHOK JINDAL) JUDICIAL MEMBER RK 2 2