Customs, Excise and Gold Tribunal - Delhi
M/S. Arsh Casting (P) Ltd. vs C.C.E. Chandigarh on 10 May, 2001
ORDER
S.S. Kang
1. Heard both sides.
2. The appellants filed an appeal before the Commissioner (Appeals) against the adjudication order and the appeal was dismissed vide impugned order for non-compliance to the provisions of Sec. 35 F of the Act. The Commissioner (Appeals) has not dealt with the appeal on merits. Against this order, the appellants filed an appeal before the Tribunal and the Tribunal vide Stay Order directed the appellants to deposit a sum of 50,000.00 for hearing of the appeal. The appellants have fully complied with the stay order.
3. The Commissioner (Appeals), in the impugned order, had not dealt with the merits of the case. Therefore, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for deciding afresh. The appeal is disposed of by way of remand. (Dictated in Court).