Shri M. Chandrasekar Vs. Cce, Salwm - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Mar-01-2010 |
| ST/234 of 2009 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| Shri M. Chandrasekar |
| Cce, Salwm |
| Shri P.K. Parameshwaran, Adv., for the appellant. Shri V.V. Hariharan, JCDR, for the respondent. |
per: jyoti balasundaram, the appellants have complied with the direction of predeposit of rs. 75,000/-. 2. the commissioner (appeals) has dismissed the appeal of the assessees on the ground of non-compliance with his stay order. now that the appellants have complied with the tribunal s direction to make the predeposit, we set aside the impugned order and remand the case for fresh decision to the lower appellate authority, who shall pass fresh order after extending a reasonable opportunity to the assessees of being heard in their defence. 3. the appeal is thus allowed by way of remand.
Per: Jyoti Balasundaram,
The appellants have complied with the direction of predeposit of Rs. 75,000/-.
2. The Commissioner (Appeals) has dismissed the appeal of the assessees on the ground of non-compliance with his stay order. Now that the appellants have complied with the Tribunal s direction to make the predeposit, we set aside the impugned order and remand the case for fresh decision to the lower appellate authority, who shall pass fresh order after extending a reasonable opportunity to the assessees of being heard in their defence.
3. The appeal is thus allowed by way of remand.