M/S.Coromandel Foams (P) Ltd. Vs. Commissioner of Central Excise,pondicherry - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Nov-20-2009 |
| Appeal No.E/318 of 2007 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT |
| M/S.Coromandel Foams (P) Ltd. |
| Commissioner of Central Excise,pondicherry |
| Shri T.R. Ramesh, Adv., Shri C. Rangaraju, SDR. |
i have heard both sides on the appeal against the order of the commissioner of central excise allowing remission of duty of rs.3,924/- being the duty involved on finished goods destroyed in fire subject to the condition of expungement/payment of duty credit involved on the inputs used in the manufacture of the aforesaid finished goods and rejecting the remaining amount claimed. 2. the grievance of the appellants that they were not heard before passing of the impugned order is well-founded the order refers to perusal of the records by commissioner and does not refer to any hearing opportunity extended to the appellants. since the order is an ex parte one, i set it aside and remit the case for fresh decision to the commissioner, who shall pass after extending a reasonable opportunity to the assessees of being heard in their defence. 3. the appeal is thus allowed by way of remand.
I have heard both sides on the appeal against the order of the Commissioner of Central Excise allowing remission of duty of Rs.3,924/- being the duty involved on finished goods destroyed in fire subject to the condition of expungement/payment of duty credit involved on the inputs used in the manufacture of the aforesaid finished goods and rejecting the remaining amount claimed.
2. The grievance of the appellants that they were not heard before passing of the impugned order is well-founded the order refers to perusal of the records by Commissioner and does not refer to any hearing opportunity extended to the appellants. Since the order is an ex parte one, I set it aside and remit the case for fresh decision to the Commissioner, who shall pass after extending a reasonable opportunity to the assessees of being heard in their defence.
3. The appeal is thus allowed by way of remand.