1. This misc. application is filed for early hearing of the stay petition.
2. At the outset, the Ld. Consultant Shri A.C. Tikadar for the applicant submits that during the pendency of the present stay application, the Department has recovered an amount of Rs.8.75 Lakhs (approx.) from the applicant by way of adjusting the sanctioned rebate claims. He submits that the Ld. Commissioner has not decided the issue on merit but dismissed the appeal on the ground of non-compliance with the direction of pre-deposit. The Ld. Consultant brought to our notice that the present issue involves classification of the manufactured products and the dispute has been set at rest by the Circular issued by the Board bearing No. 950/1/2011-CX dated-01.08.2011. He submits that the stay application be heard early.
3. The Ld. A.R. for the Revenue has not disputed about appropriation of the said amount of Rs.8.75 Lakhs against outstanding dues adjudged in the impugned order. He also agrees that the issue has not been decided on merit by the Ld. Commissioner (Appeals) and he has no objection in remitting the case to the Ld. Commr. (Appeals) for deciding the issue afresh.
4. After hearing both sides, we are of the view that instead of deciding the misc. application for early hearing and the stay application, the appeal itself could be disposed off at this stage. Accordingly, with the consent of both sides, the appeal is taken up for disposal.
5. We find that the issue involved in the present case relates to classification of the products viz. Chlorinated Paraffin oil. The issue in our opinion is debatable in view of the Boards Circular dated 01.08.2011. Also, we find that the Department has recovered an amount of Rs.8.75 Lakhs against the outstanding confirmed dues against the applicant. In these premises, we are of the view that the appellant be given an opportunity to present their case on merit. Therefore, in the interest of justice, we remit the case to the Ld. Commr. (Appeals) for deciding the issue afresh without insisting any further pre-deposit. It is also made clear that the Department has since recovered an amount of Rs.8.75 Lakhs during the pendency of the stay application before this Tribunal, it is expected that the Department would not proceed with further recovery during the pendency of the case before the Ld. Commissioner (Appeal). Both sides agree that a time frame be fixed for hearing of the appeal. With the consent of both sides, we are of the view that as far as practicable, the Ld. Commr. (Appeals) shall make all efforts to decide the appeal within four months from the date of communication of the order. Needless to mention that adequate opportunity of hearing be given to the appellant to present their case. All issues are kept open. The appeal is allowed by way of Remand. M.A. (E.H.) and stay application are also disposed off as above.