Custom, Excise & Service Tax Tribunal
Commissioner Of Customs ... vs M/S. A.M. Ahamed & Co on 25 June, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/00474/2010 and ST/CO/00028/2010
[Arising out of Order-in-Appeal No.151/2010, dated 30.04.2010 passed by the Commissioner of Central Excise (Appeals), Madurai]
COMMISSIONER OF CUSTOMS (PORT-IMPORT), CHENNAI
APPELLANT
Versus
M/s. A.M. AHAMED & CO.
RESPONDENT
Appearance:
For the Appellant Shri M. Rammohan Rao, Adv.
For the Respondent None CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 25-06-2015 FINAL ORDER NO. 40707 / 2015 None present for the respondent.
2. Commissioner (Appeals) has recorded that there was violation of natural justice denying opportunity of hearing to the respondent for which he remanded the appeal. Such violation being incurable defect at the appellate stage, it is not possible to interfere to his decision. Accordingly, the remand decision of the Commissioner (Appeals) may not be interfered for which Revenue appeal is dismissed. In view of the above disposal, cross objection is also disposed. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 25-06-2015 DRAFT Remarks I II III Date of dictation 25.06.2015 Draft Order - Date of typing Fair Order Typing 25.06.2015 Date of number and date of dispatch 2 ST/00474/2010 and ST/CO/00028/2010