M/S.Ravinder Kumar Contractor vs Cce, Panchkula

[Arising out of the Order-in-Appeal No.374/SVS/PKL/2014 dated 29.8.14 passed by the CCE (Appeals), Delhi-III)

Date of Hearing/Decision: 11.2.2015

For Approval &signature:

HonbleMr.Ashok Jindal, Member (Judicial)

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 would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3. Whether their Lordships wish to see the fair copy of the order? seen 4. Whether order is to be circulated to the Department Authorities? Yes

M/s.Ravinder Kumar Contractor Appellant

Vs.

CCE, Panchkula Respondent

Appearance

Shri Naveen Bindal, Advocate for the appellant

Shri R.K.Mishra, AR for the respondent

CORAM: HonbleMr.Ashok Jindal, Member (Judicial)

FINAL ORDER NO.50455/2015

Per Ashok Jindal :

Today when the matter was called, learned Counsel for the appellant submits that while considering the appeal filed by the appellant before the Commissioner (Appeals), he has not considered all the grounds which they have taken in reply to the show cause notice as well as before the Commissioner (Appeals). Therefore, the impugned order is required to be set aside and the matter is required to be remanded to the Commissioner (Appeals) to pass a speaking order considering all the grounds taken by the appellant.

4. Heard the parties and considered the submissions.

5. On perusal of the records, I find that the Commissioner (Appeals) have considered only one ground and on that ground he has granted the benefit to that appellant and rest grounds he has not taken into account adduced by the appellant. In these circumstances, the impugned order is not correct for not considering other grounds of the appellant. Therefore, the impugned order is set aside with the direction to the Commissioner (Appeals) to consider all the remaining grounds of the appellant and thereafter pass a speaking order in accordance with law after affording a reasonable opportunity to the appellant to present their case.

6. The appeal is disposed of by way of remand.

(dictated&pronounced in the open court)

(Ashok Jindal)

Member (Judicial)

mk

1