IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
SINGLE MEMBER BENCH
Appeal No. C/51631/2014
(Arising out of OIA No.CC(A)CUS/748/2013 dated 14.11.2013 passed by the CC(Appeals, New Delhi)
M/s.Fenwal India Pvt.Ltd. Appellants
Vs.
CC, New Delhi Respondent
Appearance:
Shri Nagesh Behl,CA for the Appellants
Shri Rakesh Puri, DR for the Respondent
CORAM:
Hon'ble Mr. Manmohan Singh, Member (Technical)
Date of Hearing/decision: 11.07.2014
FINAL ORDER No.52775/2014
Per MANMOHAN SINGH:
Shri Nagesh Behl, CA appeared on behalf of the appellant and Shri Rakesh Puri, ld.DR for the department.
2. Appellant have come in appeal against OIA No.CC(A)CUS/748/2013 dated 14.11.2013 passed by the Commissioner (Appeals), New Delhi wherein the Commissioner (Appeals) has rejected their appeal on time bar ground. He has also observed that in case appellant has any explanation, worthy of acceptance, he may submit their explanation and seek restoration, in due course.
3. Ld.CA also pointed out that they were not heard by the Commissioner (Appeals) and natural justice has not been followed.
4. While going through the submission of the appellant, it is seen that when they have moved application for restoration of appeal in furtherance of OIA No.CC(A)CUS/748/2013 dated 14.11.2013 on 10.2.2014. However, that restoration application has not been disposed by Commissioner (Appeals) so far. CA was informed that the appeal before the Tribunal was premature as disposal of restoration application not been done by the Commissioner (Appeals). Accordingly it was fit case for remand to the Commissioner (Appeals) to look into the restoration application filed by the appellant and pass appropriate order after hearing to both sides.
5. Ld.DR has no objection if the case is sent back to the Commissioner (Appeals) for considering restoration application filed by the appellant.
6. It is open for the appellant to produce necessary documents in support of their case. Department is also feel free to present their case before Commissioner (Appeals), who after hearing both sides shall pass order within three months of passing of this order disposing restoration application.
7. Accordingly appeal is allowed by way of remand to the Commissioner (Appeals).
(dictated & Pronounced in the open court)
(Manmohan Singh) Member(Technical)
mk
3
COURT NO. III
SINGLE MEMBER BENCH
Appeal No. C/51631/2014
(Arising out of OIA No.CC(A)CUS/748/2013 dated 14.11.2013 passed by the CC(Appeals, New Delhi)
M/s.Fenwal India Pvt.Ltd. Appellants
Vs.
CC, New Delhi Respondent
Appearance:
Shri Nagesh Behl,CA for the Appellants
Shri Rakesh Puri, DR for the Respondent
CORAM:
Hon'ble Mr. Manmohan Singh, Member (Technical)
Date of Hearing/decision: 11.07.2014
FINAL ORDER No.52775/2014
Per MANMOHAN SINGH:
Shri Nagesh Behl, CA appeared on behalf of the appellant and Shri Rakesh Puri, ld.DR for the department.
2. Appellant have come in appeal against OIA No.CC(A)CUS/748/2013 dated 14.11.2013 passed by the Commissioner (Appeals), New Delhi wherein the Commissioner (Appeals) has rejected their appeal on time bar ground. He has also observed that in case appellant has any explanation, worthy of acceptance, he may submit their explanation and seek restoration, in due course.
3. Ld.CA also pointed out that they were not heard by the Commissioner (Appeals) and natural justice has not been followed.
4. While going through the submission of the appellant, it is seen that when they have moved application for restoration of appeal in furtherance of OIA No.CC(A)CUS/748/2013 dated 14.11.2013 on 10.2.2014. However, that restoration application has not been disposed by Commissioner (Appeals) so far. CA was informed that the appeal before the Tribunal was premature as disposal of restoration application not been done by the Commissioner (Appeals). Accordingly it was fit case for remand to the Commissioner (Appeals) to look into the restoration application filed by the appellant and pass appropriate order after hearing to both sides.
5. Ld.DR has no objection if the case is sent back to the Commissioner (Appeals) for considering restoration application filed by the appellant.
6. It is open for the appellant to produce necessary documents in support of their case. Department is also feel free to present their case before Commissioner (Appeals), who after hearing both sides shall pass order within three months of passing of this order disposing restoration application.
7. Accordingly appeal is allowed by way of remand to the Commissioner (Appeals).
(dictated & Pronounced in the open court)
(Manmohan Singh) Member(Technical)
mk
3
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