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M/s. Shivam Castings, Shri Samir J Sethia, Shri PSR Sastry And Ors. Versus Commissioner of Central Excise & S.T., Rajkot

2016 (4) TMI 372 - CESTAT AHMEDABAD

Restoration of appeal - Dismissed the appeal for non-prosecution by way of remand - Revenue argues that Tribunal has not dismissed the appeal but had ordered “all the appeals are allowed by way of remand” - Held that:- the Tribunal has gone into merits of the case of the appeals and observed that the demand was proposed on the ground of clandestine removal of the goods and the contention of the Revenue is that the adjudicating authority had not considered the evidences in proper manner. In view .....

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nd restoring the appeals would amount to review of the earlier order of the Tribunal which would not be legal and proper. Also in the arguments of Revenue that the appeals are not dismissed and have been remanded with all issues open, and therefore, the same cannot be restored. - Decided against the appellant - Application No. : E/ROA/10006-10018/2016 In Appeal No.: E/841,843-854/2007 - Order No. M/10153-10165/2016 - Dated:- 1-4-2016 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBE .....

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submits that though they had not appeared on 30.11.2015, but they had appeared on earlier occasions when the appeals were posted on a couple of occasions. He therefore, argues that the observation of the Tribunal that as the Respondents are not appearing before the Bench and also not contesting the grounds of appeal of the Revenue on merit is factually incorrect. He further contends that dismissal of appeals for non-prosecution is bad in law. He therefore, submits that the appeals should be res .....

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by way of remand. He argues that therefore, there is no question of restoration of appeals since the same have not been dismissed at all. He further argues that the Tribunal had taken the said decision after going through the merits of the case and therefore the said order of the Tribunal cannot be recalled. He relied upon the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise Belapur, Mumbai vs. RDC Concrete (India) Pvt. Limited - 2011 (270) ELT 625 (SC). 5. .....

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s of 2007. He submits that on earlier occasion, the matter was adjourned at the request of the Respondents. We find that the demand was proposed on the ground of clandestine removal of the goods. The main contention of the learned Authorised Representative on behalf of the Revenue is that the Adjudicating Authority had not considered the evidences in proper manner. He reiterates the grounds of appeal. 3. As the Respondents are not appearing before the Bench and also not contesting the grounds of .....

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the ground of clandestine removal of the goods and the contention of the Revenue is that the adjudicating authority had not considered the evidences in proper manner. In view of the said facts and circumstances, the Tribunal held that it is difficult to proceed in the matter and therefore, remanded the matter to the adjudicating authority to decide afresh on the grounds of appeals raised by the Revenue, after giving proper opportunity of hearing to the applicants. The Tribunal ordered that the .....

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