2004 (8) TMI 591 - AT - Central Excise

Summary

Issues: Appeal against dismissal of appeal by Commissioner (Appeals) - Opportunity to be heard before lower appellate authority

In this case, the appeal was filed against an order passed by the Commissioner (Appeals) which dismissed the appellants' appeal in accordance with a Supreme Court ruling. The appellants' factory was defunct, and they claimed that they did not receive any notices of hearing from the Commissioner (Appeals). The Consultant for the appellants assured that they would actively pursue their appeal if given another opportunity before the lower appellate authority.

The Judge heard the arguments presented by the Consultant for the appellants and the learned DR. The Judge noted that the appeal filed by the appellants with the lower appellate authority had been dismissed based on the Supreme Court ruling. However, considering the appellants' undertaking to prosecute the appeal diligently, the Judge decided to set aside the impugned order affecting the appellants. The Commissioner (Appeals) was directed to provide the appellants with another opportunity to be heard, by issuing notices of hearing to the party and their Consultant. If the appellants respond to the notice, their appeal will be disposed of on merits in accordance with the law. Failure to comply would result in the revival of the Commissioner (Appeals)'s order.

Ultimately, the Judge disposed of the present appeal by granting the appellants the opportunity to have their appeal heard before the lower appellate authority, ensuring that the appeal would be decided on its merits in compliance with the Central Excise Act.