TMI Blog1997 (11) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... and holder of Central Excise licence No. J12/CH. 72/46/94 and manufacturer of Iron and Steel Products falling under Chapter Heading Nos. 72 and 73 of Central Excise Tariff Act, 1985, and availing the exemption benefit as per the Notification No. 1/93, dated 28-2-1993. According to the petitioner, it being a SSI unit is entitled for the benefit of exemption under Notification No. 1/93 and availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rule 173Q of the said Rules. 4.The petitioner filed its reply denying the facts alleged and reiterated his entitlement under the deemed Modvat credit. 5.It appears that the petitioner was not represented and the respondent No. 4 passed ex parte order confirming the demand of Rs. 7.85 lacs and also imposed penalty of Rs. 50,000/- under Rule 173(2) of the said Rules. 6.Aggrieved by the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition. Therefore, the petitioner submits that the impugned order dismissing the appeal is not proper in law and same may be set aside. 8.We have heard Shri Sharma, learned Counsel for the petitioner and Shri Varma, learned Counsel for the respondent Union of India. We have also perused the return filed on behalf of the Respondent No. 4. 9.In the reply, it is stated that the appeal of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al on merits. Since there is failure of principles of natural justice the impugned order is liable to be set aside and the matter requires to be remanded to the appellate authority for disposal in accordance with law. 11.In the result, writ petition is allowed. The order passed by the Tribunal in appeal is set aside and the appeal is restored to file. The appellate Tribunal is directed to dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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