M/S. Harri Soap Industries vs Commissioner Of Central Excise, ...

[Arising out of Order-in-Appeal No.136/2004 (SCN) TRY-II-A.No.86/2003 C.Ex., dated 30.04.2004, passed by the Commissioner of Customs & Central Excise (Appeals), Trichirapalli]

E/00168/2005

[Arising out of Order-in-Appeal No.314/2004-CE, dated 29.10.2004, passed by the Commissioner of Central Excise (Appeals), Coimbatore]

M/s. HARRI SOAP INDUSTRIES APPELLANT

Versus

COMMISSIONER OF CENTRAL EXCISE, COIMBATORE RESPONDENT

Appearance:

For the Appellant Shri A. Mudimannan, Adv.

For the Respondent Shri R. Subramanian, AC (AR)

CORAM:

Honble Shri D.N. Panda, Judicial Member Honbe Shri R. Periasami, Technical Member

Date of hearing/decision 06-04-2015

FINAL ORDER NOs.40364-40365/2015

Per D.N. Panda:

Learned counsel submits that against the Order-in-Original dated 17.06.2003, the appellant went in appeal before the learned

Commissioner (Appeals) and was unsuccessful thereat for non-compliance to the pre-deposit order dated 30.04.2004 passed by that authority. Consequently, the appellant came before Tribunal against dismissal order. Tribunal directed pre-deposit by Order dated 09.03.2005 and that order was complied by the appellant.

2. As the matter stood as above, Revenue was also in appeal before the learned Commissioner (Appeals) against the aforesaid Order-in-Original to the extent they were aggrieved. Redressing the grievance of Revenue, learned Commissioner (Appeals) allowed their appeal as a result of which, assessee is aggrieved. Assessee being aggrieved is in appeal no.E/168/2005 before the Tribunal.

3. The aforesaid factual proposition is agreed by both the parties to the extent indicated above. Against the order of learned Commissioner (Appeals), when the appeal came before the Tribunal, there was a direction for pre-deposit and that has been complied by the appellant. The aforesaid chronology of the facts of the case suggest that when the learned Commissioner (Appeals) has not dealt the merits of the appeal, it is not preferable to keep the appeal pending here without remanding the same for decision by the said authority on merits. Consequently, the present appeal of the assessee along with appeal no.E/168/2005 are remanded to learned Commissioner (Appeals) for hearing the entire matter granting a fair opportunity of hearing to the assessee and pass a reasoned and speaking order.

4. In the result, Appeal No.E/929/2004 in the list today and E/168/2005 not in the list today (but called upon in view of the order dated 10.12.2014 of the Tribunal for analogous hearing) are remitted to learned Commissioner (Appeals) for analogous hearing and disposal.

5. It is open to the appellant to argue both on facts and law before the learned Commissioner (Appeals) while the matter is taken up by him for de novo adjudication.

(Dictated and pronounced in open court)

(R. PERIASAMI) (D.N. PANDA) TECHNICAL MEMBER JUDICIAL MEMBER

ksr 07-04-2015

DRAFT Remarks

I II III

Date of dictation 06.04.2015

Draft Order - Date of typing 07.04.2015

Fair Order Typing 07.04.2015

Date of number and date of dispatch 09.04.2015

5 E/00929/2004 & E/00168/2005