Commissioner of Central Excise, Coimbatore Vs. Mettur Spinning Mills Ltd. - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnNov-04-2009
Case NumberAppeal No.E/253 of 2002
Judge THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER
AppellantCommissioner of Central Excise, Coimbatore
RespondentMettur Spinning Mills Ltd.
Advocates:Shri C.Rangaraju, SDR
Excerpt:
per dr.chittaranjan satapathy no one is present on behalf of the respondents despite notice and despite adjournment granted earlier. heard shri c.rangaraju, ld. sdr on behalf of the applicant-commissioner. he reiterates the grounds of appeal taken by the department against the impugned order passed by the lower appellate authority . these grounds of appeal remain uncontroverted by the respondents. we are of the view that the same are required to be considered by the lower appellate authority. as such, the impugned order is set aside and the department’s appeal is allowed by way of remand with the direction that the lower appellate authority shall take into account the grounds taken by the department and shall also allow a reasonable opportunity of hearing to both sides before passing the fresh order. 2. the appeal is allowed by way of remand.
Judgment:

Per Dr.Chittaranjan Satapathy

No one is present on behalf of the respondents despite notice and despite adjournment granted earlier. Heard Shri C.Rangaraju, ld. SDR on behalf of the applicant-Commissioner. He reiterates the grounds of appeal taken by the department against the impugned order passed by the lower appellate authority . These grounds of appeal remain uncontroverted by the respondents. We are of the view that the same are required to be considered by the lower appellate authority. As such, the impugned order is set aside and the department’s appeal is allowed by way of remand with the direction that the lower appellate authority shall take into account the grounds taken by the department and shall also allow a reasonable opportunity of hearing to both sides before passing the fresh order.

2. The appeal is allowed by way of remand.