M/S Dharmesh Textiles vs Commissioner Of
- CitationAppeal No. : E/10287/2013
Ratio decidendi
The rule this decision rests on
Where the first appellate authority has rejected an appeal for non-compliance with a pre-deposit condition without deciding the appeal on its merits, the matter is to be remanded to that authority for a decision on merits, without insisting on any further pre-deposit once the stay-order condition has been complied with.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[ Arising out of OIA--CCEA-SRT-II/SSP-185/U/S/35A-3---FINALORDER dt 31.12.2012 Passed by Commissioner of Central Excise-SURAT-II ]
M/s Dharmesh Textiles - Appellants(s)
Vs
Commissioner of Central Excise-SURAT-II - Respondents(s)
Represented by
For Assessee : Shri M N Saiyed, Consultant For Revenue : Shri Giovind Jha, Authorised Representative
For approval and signature :
Mr. H.K. Thakur, Hon.ble Member (Technical)
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
Seen 4 Whether Order is to be circulated to the Departmental authorities?
Yes
CORAM :
Mr. H.K. Thakur, Hon.ble Member (Technical)
Date of Hearing / Decision : 25/06/2015
ORDER No. A/10959 / 2015 dtd 25/6/2015
Per : Mr. H K Thakur;
The appeal has been filed by the appellant with respect to OIA No CCEA-SRT-II/SSP-185/U/S/35A-3---FINALORDER dated 31.12.2012 under which the appeal filed by the appellant was rejected for non-compliance of the pre-deposit order. While granting stay, appellant was asked to deposit an amount of Rs 10,000/- which has been complied.
2. Heard both sides and perused the case records. It is observed that the appeal of the appellant was rejected for non-compliance and first Appellate Authority has not passed any order on merits. This case is, therefore, required to be remanded back to the first Appellate Authority to decide the appeal of the appellant on merit without insisting for any further deposit.
3. Appeal filed by the appellant is allowed by way of remand to the first appellate authority.
(Dictated and pronounced in the Court)
(H.K. Thakur) Member (Technical)
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