Shri M. Chandrasekar Vs. Cce, Salwm - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnMar-01-2010
Case NumberST/234 of 2009
Judge THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
AppellantShri M. Chandrasekar
RespondentCce, Salwm
Advocates:Shri P.K. Parameshwaran, Adv., for the appellant. Shri V.V. Hariharan, JCDR, for the respondent.
Excerpt:
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.
Judgment:

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.