Custom, Excise & Service Tax Tribunal
M/S Jaiswal Soap & Chemicals Pvt. Ltd vs Commr. Of Central Excise, Cus. & S.Tax, ... on 29 May, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
SP-75158/17 & Ex.Appeal No.75379/17
Arising out of O/A No.105/Pat/CEx/Appeal/2015 dated 30.09.2015 passed by Commr. of Central Excise, Customs & S.Tax, Patna.
M/s Jaiswal Soap & Chemicals Pvt. Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise, Cus. & S.Tax, Patna
RESPONDENT (S)
APPEARANCE Shri Manish Rastogi, Adv. for the Appellant (s) Shri S. S.Chattopadhyay, Supdt. (A.R.) for the Revenue CORAM:
SHRI P. K. CHOUDHARY, HONBLE JUDICIAL MEMBER DATE OF HEARING/DATE OF DECISION : 29. 05. 2017 ORDER NO.SO/75083/FO/75977/2017 Per Shri P. K. Choudhary :
This appeal is filed by the appellant against the impugned Order-in-Appeal No.105/Pat/CEx/Appeal/2015 dated 30.09.2015 passed by Commr. of Central Excise, Customs & S.Tax, Patna.
2. The ld.Advocate appearing for the appellants, submitted that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed the same as the Applicant failed to deposit Rs.31,000/- in compliance with the CESTATs Final Order No.FO/A/75135/2015 dated 04.03.2015. He mentioned that the Tribunal vide its Final Order dated 04.03.2015, directed the appellant to deposit Rs.31,000/- before the ld.Commissioner(Appeals) for deciding the issue afresh on merit and the same was duly deposited on 02.04.2015, for which, a copy of challan is on record at page 7 of the Appeal Paper Book. He, therefore, prays that now the present appeal be decided on merit.
3. The ld. A.R. for the Revenue, has fairly accepted that the issue has not been decided on merit. He further submits that the appeal was dismissed for violation of Section 35F of the Central Excise Act, 1944. However, he has no objection for remanding the case to the ld.Commissioner (Appeals) for fresh decision on merit.
4. Heard both sides and perused the appeal records.
5. On going through the impugned order, it is observed that the ld. Commissioner (Appeals) has not decided the issue on merit, but dismissed their appeal on the ground of default in making predeposit of Rs.31,000/- directed by the Tribunal vide its Final Order No.FO/A/75135/2015 dated 04.03.2015 In the result, I set aside the impugned order and remand the matter to the ld.Commissioner (Appeals) for re-consideration of the case on merit. The ld. Commissioner (Appeals) is directed to hear the appeal afresh on merit without insisting on any further predeposit. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant to present their case. All issues are kept open and both sides are at liberty to produce evidences in their support.
6. The appeal is allowed by way of remand. SP stands disposed off.
(Operative part of the order was pronounced in the open Court) Sd/ (P. K. CHOUDHARY) MEMBER (JUDICIAL) mm 7 Ex.Appeal No.75379/17