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2017 (5) TMI 1139 - GUJARAT HIGH COURTService of notice - the sole ground on which the Tribunal has remanded the matter to the adjudicating authority to decide afresh on the grounds of appeal raised by the Revenue is that the respondents were not appearing before the Bench and were not contesting the grounds of appeal of the Revenue on merits and that it was difficult to proceed in the matter - Held that: - the petitioner herein had invoked the powers of the Tribunal under rule 41 of the rules and not under section 35C(2) of the Act. Insofar as the order dated 30th November, 2015 is concerned, the Tribunal has not entered into any discussion on the merits of the appeal but has merely remanded the matter on the ground that the respondents (the petitioner herein and others) had not contested the appeal of the Revenue on merits and it was difficult to proceed in the matter. The Tribunal was not justified in not entertaining the application made by the petitioner for recalling its earlier order dated 30th November, 2015 and restoring the appeal - petition allowed - decided in favor of petitioner.
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