M/S. New Agro Meca Vs. Cce, Indore - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnMay-24-2001
Reported in(2001)(138)ELT1021TriDel
AppellantM/S. New Agro Meca
RespondentCce, Indore
Excerpt:
1. these are two appeals filed by m/s. new agro meca being aggrieved with the two separate orders-in-appeals passed by the commissioner of central excise (appeals), bhopal.3. shri k. k. anand, advocate submits that the appellate authority had not afforded any opportunity to the appellants to present their case with regard to their stay applications. the stay order was passed ex parte. as the appellants did not comply with the terms of the stay order, the appeals were also dismissed without hearing. he prays that stay be granted, appeals be taken-up for hearing and the matters remanded to the jurisdictional commissioner of central excise (appeals).5. after carefully considering the matter, we waive the requirement of pre-deposit and with the consent of both the sides, take-up both the appeals for hearing. as the stay order in both the cases were passed without hearing the appellants, we set aside both the impugned orders-in-appeals and remand the matters to the jurisdictional commissioner of central excise (appeals), who will first hear the stay applications after affording an opportunity to the appellants.6. the appellants are also directed to cooperate in the matter and depending on the out-come of the stay application, the appeals be also disposed of on merits after hearing both the sides.7. thus, the stay applications are allowed and both the appeals are also allowed by way of remand. ordered accordingly.
Judgment:
1. These are two appeals filed by m/s. New Agro MECA being aggrieved with the two separate Orders-in-Appeals passed by the commissioner of Central Excise (Appeals), Bhopal.

3. Shri K. K. Anand, Advocate submits that the appellate authority had not afforded any opportunity to the appellants to present their case with regard to their stay applications. The stay order was passed ex parte. As the appellants did not comply with the terms of the stay order, the appeals were also dismissed without hearing. He prays that stay be granted, appeals be taken-up for hearing and the matters remanded to the jurisdictional Commissioner of Central Excise (Appeals).

5. After carefully considering the matter, we waive the requirement of pre-deposit and with the consent of both the sides, take-up both the appeals for hearing. As the stay order in both the cases were passed without hearing the appellants, we set aside both the impugned orders-in-appeals and remand the matters to the jurisdictional Commissioner of Central Excise (Appeals), who will first hear the stay applications after affording an opportunity to the appellants.

6. The appellants are also directed to cooperate in the matter and depending on the out-come of the stay application, the appeals be also disposed of on merits after hearing both the sides.

7. Thus, the stay applications are allowed and both the appeals are also allowed by way of remand. Ordered accordingly.