M/S. Harshvardhan Chemicals and Vs. C.C.E., Indore-i - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnMar-15-2001
AppellantM/S. Harshvardhan Chemicals and
RespondentC.C.E., Indore-i
Excerpt:
1. in these two appeals, filed by m/s. harshvardhan chemicals & minerals ltd., the ld. commissioner of central excise (appeals), had not gone into the merits of the case and had rejected the appeals for non-compliance to the provisions of sec. 35f of the act. in stay order no. s/392-93/2000-nb(db) dated 26.09.2000, the tribunal has directed the appellants to deposit a sum of rs. two lakh, which they have deposited. the appellants have prayed for decision on merits.2. we have heard sh. m.m. dube, ld. d.r. and have gone through the records. as the appellants have already complied with the terms of the stay order, the matter is remanded to the jurisdictional commissioner of central excise (appeals) to decide the matter on merits. the amount pre-deposited will remain with the department till the disposal of the appeal and no further pre-deposit will be required to hear the appeal by the commissioner of central excise (appeals). with these observations, the appeals are allowed by way of remand. (dictated in court).
Judgment:
1. In these two appeals, filed by M/s. Harshvardhan Chemicals & Minerals Ltd., the ld. Commissioner of Central Excise (Appeals), had not gone into the merits of the case and had rejected the appeals for non-compliance to the provisions of Sec. 35F of the Act. In Stay Order No. S/392-93/2000-NB(DB) dated 26.09.2000, the Tribunal has directed the appellants to deposit a sum of Rs. two lakh, which they have deposited. The appellants have prayed for decision on merits.

2. We have heard Sh. M.M. Dube, ld. D.R. and have gone through the records. As the appellants have already complied with the terms of the Stay Order, the matter is remanded to the jurisdictional Commissioner of Central Excise (Appeals) to decide the matter on merits. The amount pre-deposited will remain with the department till the disposal of the appeal and no further pre-deposit will be required to hear the appeal by the Commissioner of Central Excise (Appeals). With these observations, the appeals are allowed by way of remand. (Dictated in Court).