Custom, Excise & Service Tax Tribunal
Svl Glazing Systems vs Vapi on 5 March, 2024
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
EXCISE Appeal No.13722 of 2014
(Arising out of OIA-VAP-EXCUS-000-APP-171-172-14-15 dated 22.07.2014 passed by
Commissioner of Central Excise, Customs and Service Tax -Vapi)
SVL GLAZING SYSTEMS .........Appellant
A-1, ZERO TAX IND ESTATE,
NEAR DADRA CHECK POST, DADRA,
SILVASSA, U T OF DADRA & NAGAR HAVELI
VERSUS
COMMISSIONER OF CENTRAL EXCISE -VAPI ..........Respondent
4TH FLOOR...ADHARSH DHAM BUILDING, OPP. TOWN POLICE STATION, VAPI-DAMAN ROAD, VAPI VAPI-GUJARAT-396191 AND EXCISE Appeal No.13723 of 2014 (Arising out of OIA-VAP-EXCUS-000-APP-171-172-14-15 dated 22.07.2014 passed by Commissioner of Central Excise, Customs and Service Tax -Vapi) JITENDRA PRASAD .........Appellant AUTH SIGNATORY, M/S, SVL GLAZING SYSTEMS, SURVEY NO. 14/1/1/2, KHANVEL SILVASSA ROAD, RAKHOLI VILLAGE, SILVASSA, U T OF DADRA & NAGAR HAVELI VERSUS COMMISSIONER OF CENTRAL EXCISE -VAPI .......Respondent 4TH FLOOR...ADHARSH DHAM BUILDING, OPP. TOWN POLICE STATION, VAPI-DAMAN ROAD, VAPI VAPI-GUJARAT-396191 APPEARANCE:
Ms. Himanshi Patwa, Advocate appeared for the Appellant Shri Anand Kumar, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA Final Order No. 10538-10539 /2024 DATE OF HEARING: 05.03.2024 DATE OF DECISION:05.03.2024 SOMESH ARORA Heard both the sides. It transpires that the appeal was not heard by the Commissioner (Appeals) due to lack of mandatory pre-deposit and the appeal was consequently dismissed. However the stated position through Authorized Representative that at this stage they have made a deposit of 10% as mandatory before seeking to make appeal before this Tribunal and therefore, now are eligible to be heard. This court finds that
2|Page E/13722-13723/2014-SM the order of Commissioner (Appeals) was not on merits and due to lack of deposit, Commissioner (Appeals) could not hear the appeal. The matter is therefore now remitted back to him to give his findings on merits. Appeal is allowed by way of remand.
(Dictated & Pronounced in the open court) (SOMESH ARORA) MEMBER (JUDICIAL) Neha