9911796707
TMI Blog2014 (11) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... t has used rice bran for the purpose of making the same and distributed finished goods without paying Central Excise Duty. Under the said circumstances, a show cause notice dated 10-11-1997 has been issued whereby directed the respondent to pay Central Excise Duty as mentioned therein for the period covered from 21-5-1991 to 24-7-1996. The demand made the Department has been upheld in Order-in-Original No. 9 of 1998 and the same has been challenged before the respondent before the CESTAT. 3. The CESTAT, after considering the rival submissions putforth on either side, has come to a definite conclusion to the effect that in the show cause notice, same statements alleged to have been given by the assessee earlier are referred to, but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice dated 10-11-1997, the statements alleged to have been given by the assessee have been referred to and in fact copies of the same have also been supplied to assessee. Apart from the statements alleged to have been given by the assessee in respect of the present case, the statements alleged to have been given by the assessee earlier have also been mentioned in the show cause notice and the same are totally immaterial for the purpose of deciding the present lis. But the CESTAT, without considering the nature of demand as well as contention putforth on the side of the assessee, has erroneously set aside the order passed in Order-in-Original and therefore, the order passed by the CESTAT is liable to be set aside. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the fact that order in question is not based on merits, it is purely on the basis of technical point, this Court is of the view that the present Civil Miscellaneous Appeal is legally maintainable. 10. It has already been pointed out that the CESTAT has not at all decided the present dispute on merits. Since the CESTAT has not decided the present matter on merits, this Court is of the view to set aside the order passed by the CESTAT in Final Order No. 1153 of 2005 and to remit the matter to the file of the CESTAT. Since the matter is liable to be remitted to file of the CESTAT, the substantial questions of law raised on the side of the appellant need not be decided and altogether the present Civil Miscellaneous Appeal is liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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