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TMI Blog2015 (1) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of stay order was not issued - commissioner (Appeals) had not disposed of the application for modification in accordance with the principles of natural justice. Therefore we set aside the impugned order and remand the case to the Commissioner (Appeals) - Decided in favour of assessee. - ST/51873/2014-CU(DB) - F. Order No. 54703/2014 - Dated:- 5-12-2014 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For the Appellant : Shri Rajesh Chhibber, Advocate For the Respondent : Shri Sanjay Jain, D.R. JUDGEMENT Per R.K. Singh : The appellants have filed COD application for condonation of delay of 31 days in filing the appeal. In view of the reasonable cause for delay contained in para (iv) of their COD application, we condon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter, vide the impugned order, the appeal was dismissed noting in that order that no fresh ground/submissions have been made in the modification application. 4. The appellants have contended that without properly disposing of their application for modification and without giving an opportunity to put forth their case, their appeal has been rejected by the Commissioner (Appeals). They have contended that as has been held in the case of SKF Boilers Briers Pvt. Ltd. Vs. CCE, Managalore 2008 (9) STR 206 (Tri.-Bang.), the Commissioner (Appeals) has power to recall the interim order and modification application needs to be disposed of after giving the appellant an opportunity of being heard. Para-4 of that order is quoted below : 4. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and undeserving of consideration. It is thus apparent that this decision was taken on or before 3.5.2013 i.e. much before 27.5.2013 when the impugned order was issued. It is also seen that this decision was taken without affording the appellants a personal hearing. 7. We find that in the ad interim order the Commissioner (Appeals) had inter alia stated that in case of failure to pre-deposit the appeal shall be liable to be dismissed for non-compliance to the order . The Commissioner (Appeals) had not said that in case of failure to pre-deposit, the appeal shall stand dismissed. In the case of Prem Nath Monga Foods and Beverages Pvt. Ltd. Vs. Collector of Central Excise - 1993 (63) ELT 245 (Tri.) CESTAT remanded the matter as Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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