M/S. Jaiswal Soap & Chemicals Pvt. Ltd vs Commr. Of Customs & Central Excise, ...

(Arising out of the Order-in-Appeal No.42/PAT/CEX/APPEAL/67 dated-04/05/2007 passed by the Commissioner (Appeals), Customs & Central Excise, Patna)

For approval and signature of:

DR. D.M. MISRA, HONBLE JUDICIAL MEMBER ======================================================

1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the : 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? 4. Whether Order is to be circulated to the Departmental : Authorities ?

M/s. Jaiswal Soap & Chemicals Pvt. Ltd. APPELLANT(S) VERSUS Commr. of Customs & Central Excise, Patna

RESPONDENT(S) APPEARANCE

None FOR THE APPELLANTS Sri K. Chowdhuri, Supdt. (A.R.) FOR THE RESPONDENTS CORAM: DR. D.M. MISRA, HONBLE JUDICIAL MEMBER

DATE OF HEARING & DECISION : 04/03/2015 ORDER NO.FO/A/75135/2015 Per DR. D.M. MISRA: None present for the Appellant. Heard the Ld. A.R. for the Revenue.

1. This is an application filed seeking waiver of pre-deposit of duty of Rs.3.04 Lakhs and penalty of equal amount imposed under Rule 173Q(bb) of erstwhile Central Excise Rules, 1944.

2. At the outset, the Ld. A.R. for the Revenue states that on the previous date of hearing i.e. on 23rd February, 2015, it was pointed out that the applicants have though filed an appeal on 07th August, 2007, however, they did not file the waiver application along with the appeal. Now, the applicant had filed the stay Application on 23rd February, 2015 and he has no objection in considering the same. Consequently, the stay application has been taken up for disposal.

3. The Ld. Advocate for the Appellant has addressed a letter dated 02nd March, 2015, whereby they requested that the matter may be heard on merit. In the application, it is submitted that the appeal has been dismissed on the ground of failure to comply with the direction of pre-deposit of Rs.3.04 Lakhs under Section 35F of CEA, 1944. It is stated that the matter has not been decided on merit. The applicant expressed their willingness to deposit Rs.31,000/- and prayed that the matter may be remanded to the Ld. Commr. (Appeals).

4. Ld. A.R. for the Revenue has no objection in remanding the case as the matter has not been decided on merit by the Ld. Commissioner (Appeals).

5. After taking into consideration the submissions advanced by both sides, I find that the appeal itself could be disposed off at this stage. Consequently, the appeal is taken up for disposal at the request of both sides.

6. I find that the issue has not been decided on merit by the Ld. Commissioner (Appeals) but was dismissed on the ground of non-compliance with the direction of pre-deposit of Rs.3.04 Lakhs as a condition to hear their appeal. The appellant submits that they are willing to deposit Rs.31,000/- and requests that the matter may be remanded to the Ld. Commr.(Appeals) for hearing the same on merit. I am of the view that the appellant be given a fair chance to place evidences before the Ld. Commr. (Appeals).Consequently, the appellant is directed to deposit the offered amount of Rs.31,000/- within eight weeks from the date of communication of this order and report compliance directly to the Ld. Commr. (Appeals). The Ld. Commr. (Appeals) after recording compliance would proceed with the matter without insisting any further pre-deposit. Needless to mention that reasonable opportunity of hearing be granted to the appellant. All issues are kept open. The appeal is allowed by way of remand. S.P. disposed off.

(Dictated and pronounced in the Open Court) Sd/- 13/3/2015 (D.M. MISRA) JUDICIAL MEMBER

k.b/-

Excise Appeal No.-E/461/2007

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