TMI Blog2015 (6) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... , Bangalore, proceeded to allow the appeal in its entirety even on merits. Hence, the order of the Appellate Tribunal is also liable to be set aside. The matter is remitted to the Commissioner of Customs, Bangalore, for fresh disposal in accordance with law. - C.S.T.A. No. 10 of 2014 - - - Dated:- 3-6-2015 - Mohan M. Shantanagoudar and Aravind Kumar, JJ. Shri Jeevan J. Neeralgi, Standing Counsel, for the Appellant. Shri M.R.C. Ravi, Advocate, for the Respondent. JUDGMENT [Judgment per : Mohan M. Shantanagoudar, J.]. - The order of Customs, Excise Service Tax Appellate Tribunal ( CESTAT for short), South Zonal Bench, Bangalore dated 13th February 2014 in Final Order No. 20225/2014 [2014 (314) E.L.T. 105 (Tri. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing purpose which were not available in the corresponding supplier's invoices were added to the item description . Pursuant to the investigations initiated by the DRI, Chennai, the Commissioner of Customs, Chennai, passed the order dated 29-4-2013 suspending the CHA licence of the respondent under Regulation 20(2) of the CHALR, 2004 until further orders. Subsequently, after hearing the matter finally, the Commissioner of Customs, Chennai, passed the order dated 7-5-2013 revoking the blanket suspension imposed. However, he recommended for action for prohibition against the said CHA by the Commissioner of Customs, Bangalore, in terms of Regulation 21 of CHALR, 2004. The said order dated 7-5-2013 is at Annexure-C. It is relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner of Customs, Bangalore. Hence the order Annexure-D dated 11-7-2013 passed by the Commissioner of Customs, Bangalore, is opposed to the principles of natural justice. Accordingly, the same is liable to be set aside. The Appellate Tribunal though has set aside the order passed by the Commissioner of Customs, Bangalore, on the ground that the respondent was not heard in the matter, the Tribunal instead of remitting the matter to the Commissioner of Customs, Bangalore, proceeded to allow the appeal in its entirety even on merits. Hence, the order of the Appellate Tribunal is also liable to be set aside. 6. Accordingly, the following order is made : The impugned Final Order No. 20225/2014, dated 13-2-2014 vide Annexure-A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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