TMI Blog2013 (12) TMI 1472X X X X Extracts X X X X X X X X Extracts X X X X ..... de its appearance in [2015 (2) TMI 749 - CESTAT CHENNAI], the Tribunal has erroneously stated that it has considered the rival submissions. Therefore, it is quite clear that for giving sufficient opportunity to the appellant, the impugned Final Order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, is liable to be set aside and the matter is liable to be remitted to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise (Appeals) and the same has been allowed in favour of the respondent. The order passed by the Commissioner of Central Excise (Appeals) has been challenged in Appeal No. E/904/2000/MAS before the Appellate Tribunal. The Appellate Tribunal has set aside the order passed by the Commissioner of Central Excise (Appeals) and against the order passed by the Customs, Excise and Service Tax Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act for raising the demand of duty in view of the Classification List dated 29-12-1995 filed by the appellant with reference to the show cause notice dated 4-6-1997? 4. The learned Counsel appearing for the appellant has sparingly contended, that before the Customs, Excise and Service Tax Appellate Tribunal, Chennai, the appellant has not made its appearance, but the Customs, Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round of non-participation of the appellant. 6. On the basis of the contentions put forth on either side, this Court has perused the impugned final order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, wherein it has been clearly stated that rival submissions have been heard. Since the appellant has not made its appearance in Appeal No. E/904/2000/MAS, the Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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