M/S. Bilt Rite Packagings Pvt. Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:

1. appellant filed this appeal against the order in appeal whereby the appeal filed by the appellant was dismissed for none compliance to the provisions of section 35f of the central excise act.3. now the appellant deposited the amount of rs.75,000/- as per the direction given by the tribunal. therefore, the matter requires to be decided on merits and the commissioner has not decided the appeal on merits. hence the impugned order is set aside and the matter is remanded to the commissioner (appeals) for deciding the appeal on merits after affording an opportunity of personal hearing to the appellants. the appeal is disposed of b way of remand.

Judgment:

1. Appellant filed this appeal against the order in appeal whereby the appeal filed by the appellant was dismissed for none compliance to the provisions of Section 35F of the Central Excise Act.

3. Now the appellant deposited the amount of Rs.75,000/- as per the direction given by the Tribunal. Therefore, the matter requires to be decided on merits and the Commissioner has not decided the appeal on merits. Hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for deciding the appeal on merits after affording an opportunity of personal hearing to the appellants. The appeal is disposed of b way of remand.