Shri Kamal Kumar Agarwal vs C.C.E. & S.T. Raipur

[Arising out of Order-in-Appeal No. 383/RPR-1/2013 dated 21.11.2013 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Raipur].

For approval and signature:

Honble Shri Ashok Jindal, Member (Judicial)

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?

Shri Kamal Kumar Agarwal .Appellants

Vs.

C.C.E. & S.T. Raipur .Respondent

Appearance:

Shri Bipin Garg, Advocate for the Appellants

Shri G.R. Singh, DR for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Date of Hearing: 06.02.2015

FINAL ORDER NO. 50311/2015-EX(SM)

Per Ashok Jindal:

Today the matter is listed for consideration of stay application.

2. After hearing the parties I find that appeal itself can be disposed off. Therefore, after waiving the requirement of pre deposit appeal is taken up for final disposal. Ld. Counsel for the appellant submits that in the case of main party M/s NR Sponge Pvt. Ltd. this tribunal has remanded matter back to the Ld. Commissioner (A) for consideration of the issue afresh vide order no. E/50804/2014. Therefore, this matter be remanded back to Adjudicating Authority for consideration of the issue on merits along with appeal of Ms. NR Sponge Pvt Ltd.

3. As contended by the Ld. Counsel that the main party appeal has been remanded back to the Adjudicating Authority therefore it would be in the interest of the justice to set aside the impugned order and decide the issue afresh along with appeal of M/s. N.R. Sponge Pvt Ltd.

4. In these circumstances, impugned order is set aside and appeal is allowed by way of remand.

(Dictated and pronounced in the open court)

(Ashok Jindal) Member (Judicial)

Bhanu

2

E/50950/2014-EX(SM)