Tubular Bag Manufacturing Co vs Commissioner Of Central Excise ...

[Arising out of Order-In-Appeal No.48-2009 dated 31/03/2009 passed by CCE(Appeals-I), Bangalore]

For approval and signature:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Shri B.S.V.MURTHY, TECHNICAL 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?

TUBULAR BAG MANUFACTURING CO NO-42, 2ND PHASE, PEENYA INDUSTRIAL AREA, BANGALORE-58 Appellant(s)

Versus

Commissioner of Central Excise ,Customs and Service Tax BANGALORE-I NULL POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001 KARNATAKA Respondent(s)

Appearance:

Shri K.PARAMESWARAN, ADV FLAT NO.101, SURAJ SADAN, NO.23, II CROSS, (RAMACHANDRA ROAD) GANDHINAGAR, BANGALORE -560 009 For the Appellant Shri Pakshi Rajan, Asst. Commissioner(AR) For the Respondent

Date of Hearing: 05/01/2015

Date of Decision: 05/01/2015

CORAM:

HON'BLE Mrs. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE Shri B.S.V.MURTHY, TECHNICAL MEMBER

Final Order No. 20024 / 2015

Per : ARCHANA WADHWA

After hearing both the sides, we find that Commissioner(Appeals) dismissed the appeal for non-compliance with the stay order passed by him. However, the Tribunal at the time of disposal of the stay observed that there are two conflicting decisions of the Tribunal and as such referred the matter to the Larger Bench.

2. Larger Bench vide its interim order No.206/2014 dt. 19/12/2014 observed that the Honble Supreme Court in the case of Smithkline Beecham Co. Health Care Ltd. has held that when the appeal is dismissed by the Commissioner(Appeals) for non-compliance, the matter should be remanded to him for decision on merits. Accordingly, the Larger Bench declined to answer the reference and remitted the matter to the regular Bench.

3. We find that the Larger Bench while passing the above miscellaneous order had granted waiver of predeposit. As such we set aside the impugned order and remand the matter to Commissioner(Appeals) for decision on merits, without insisting on any predeposit. Appeal is disposed of in above manner. (Order pronounced and dictated in open court)

B.S.V.MURTHY TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

Raja.