2014 (5) TMI 755 - AT - Central Excise

Restoration of appeal - Appeal dismissed for non compliance order u/s 35F - Held that - Commissioner (Appeals) has recorded that on the stay application it is not deemed necessary to grant hearing to the appellant. As the stay order passed by the learned Commissioner (Appeals) is an ex-parte order and the same is not sustainable. Consequently, the order of dismissal of appeals is also not sustainable. In this term, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to first decide the stay application on merit after giving a reasonable opportunity of hearing to the appellants to defend themselves - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Mumbai allowed the appeals filed by the appellants against the impugned order that dismissed their appeals due to non-compliance with Section 35F of the Central Excise Act, 1944. The Tribunal set aside the impugned order and remanded the matter back to the Commissioner (Appeals) for a decision on the stay application after providing a reasonable opportunity of hearing to the appellants. The appeals and stay applications were disposed of accordingly.