Cce, Pondicherry Vs. M/S. Protchem Industries (i) Ltd., - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnNov-11-2009
Case NumberE/945 of 2003 & 946 of 2003
Judge THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER
AppellantCce, Pondicherry
RespondentM/S. Protchem Industries (i) Ltd.,
Advocates:Shri T.H. Rao, SDR, for the appellant. None, for the respondent.
Excerpt:
per: dr. chittaranjan satapathy heard the ld. sdr on behalf of the revenue. none appears on behalf of the respondents. the appeal relates to classification of amino acid/powder and hydrolysed vegetable protein. on perusal of the records, we find that the respondents had not controverted the grounds of appeal taken by the revenue. in view of that, the impugned order is set aside. the appeal is remanded back to the commissioner (appeals) to decide afresh after considering the grounds of appeal raised by the revenue. needless to say that the commissioner (appeals) shall give reasonable opportunity of hearing to the parties. the appeal is allowed by way of remand.
Judgment:

Per: Dr. Chittaranjan Satapathy

Heard the Ld. SDR on behalf of the Revenue. None appears on behalf of the respondents. The appeal relates to classification of Amino Acid/Powder and Hydrolysed Vegetable Protein. On perusal of the records, we find that the respondents had not controverted the grounds of appeal taken by the Revenue. In view of that, the impugned order is set aside. The appeal is remanded back to the Commissioner (Appeals) to decide afresh after considering the grounds of appeal raised by the Revenue. Needless to say that the Commissioner (Appeals) shall give reasonable opportunity of hearing to the parties. The appeal is allowed by way of remand.