2016 (12) TMI 267 - AT - Central Excise

Restoration of appeal - 100% EOU - appeal filed by the appellants dismissed on the ground that the appellants had failed to comply with the condition of the stay order - Held that - It is observed that the grounds on which the appellants had filed this appeal are that the first appellate authority has not considered their contention that the demand is barred by limitation as also the merits of the case. It is observed that the first appellate authority has dismissed the appeal filed by the appellants before him mainly on the ground that they have not complied with the condition of the stay order. He has also not gone into the merits of the issue and contentions of the Appellants in detail and has only made a passing reference and has concluded that the contentions are not acceptable. We find force in the submissions of the appellant and are therefore, constrained to remand the matter to the first appellate authority for deciding the matter afresh. Needless to say that the appellants should be given a reasonable opportunity to be heard - appeal allowed by way of remand.

Summary

Issues: Appeal against dismissal of appeal by Commissioner (Appeals) due to non-compliance with stay order, consideration of limitation and merits of the case.

The judgment by the Appellate Tribunal CESTAT AHMEDABAD involved an appeal by M/s. Amin Silk Mills (100% EOU), Surat against the dismissal of their appeal by the Commissioner (Appeals) on the grounds of non-compliance with the stay order. The Tribunal noted that the appellants had raised concerns regarding the limitation period and the merits of the case, which were not adequately considered by the first appellate authority. The Tribunal observed that the Commissioner (Appeals) had failed to delve into the merits of the issue and the contentions of the appellants, dismissing them without detailed examination. Consequently, the Tribunal found merit in the appellant's submissions and decided to remand the matter back to the first appellate authority for a fresh decision, emphasizing that the appellants must be given a fair opportunity to present their case.

The Appellate Tribunal highlighted that the first appellate authority's dismissal of the appeal based solely on non-compliance with the stay order was not sufficient, as it did not address the substantive issues raised by the appellants regarding the limitation period and the merits of the case. The Tribunal stressed the importance of a thorough examination of all contentions and arguments presented by the appellants before reaching a decision. Therefore, the Tribunal allowed the appeal by way of remand to the Commissioner (Appeals), directing a reconsideration of the matter with proper consideration of the appellant's submissions and providing them with a reasonable opportunity to be heard.