Custom, Excise & Service Tax Tribunal
Modern Petrofils vs C.C.E. Cus & S.Tax, Vadodara Ii on 14 August, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.13191, 13192 2014SM Arising out of the Order-in-Appeal No.VAD-EXCUS-002-APP-173 & 174/2014-15 dated 17.6.2014 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Vadodara. Modern Petrofils .. Appellants Modern Petrofils (Dty Div.) Vs. C.C.E. Cus & S.Tax, Vadodara II .. Respondent
Appearance:
Present Shri S. V. Vyas, Advocate for the appellants Present Shri L. Patra, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision: 14.8.2017 Final Order No.A/11805 - 11806/2017 Per Dr. D.M. Misra:
Heard both sides. The appeal was dismissed by the ld. Commissioner (Appeals) for non-compliance with the pre-deposit order.
2. Ld. Advocate for the appellants submits that even though the deposit of Rs. 7 lakhs was made but the communication to the ld. Commissioner (Appeals)s office was delayed. Since the issue has not been decided on merit the matter may be remanded to the ld. Commissioner (Appeals) for decision on merit.
3. I find force in the contention of the ld. Advocate for the appellant. Accordingly, the matter is remanded to the ld. Commissioner (Appeals) for decision on merit after affording an opportunity of hearing to the appellant. The appeals are allowed by way of remand.
(Dr. D.M. Misra) Member (Judicial scd/ Appeal No.E/13191-13192/2014-SM 1