9911796707
TMI Blog2015 (9) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... al justice - matter remanded back - Decided in favor of assessee. - C.M.A. (MD) No. 902 of 2014, C.M.A. (MD)No. 913 of 2014 - - - Dated:- 12-8-2015 - R. Sudhakar And V. M. Velumani, JJ. For the Petitioner : Mr S Renganathan For the Respondent : Mr B Vijay Karthikeyan JUDGMENT (Judgment of the Court was delivered by R. Sudhakar, J.) These Civil Miscellaneous Appeals are filed by the aggrieved appellant, engaged in the business of manufacture of fireworks, falling under Chapter Heading No.3604.10 of First Schedule to Central Excise Tariff Act, 1985, raising the following substantial questions of law: (i) Whether the Final Orders dated 24.01.2014 passed by the learned first respondent Tribunal suffers from the vic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals were listed on 30.08.2013 and adjourned to 25.10.2013 and 4 appeals were listed on 06.09.2013 and also adjourned to 25.10.2013, to link with the above said 8 appeals. 5. All the 12 appeals were taken up on 25.10.2013 and on that day, there was no appearance on behalf of the appellant and it is the contention of the appellant that they sent a request for adjournment was made on 18.10.2013 itself and it was sent through speed post, dated 19.10.2013, to CESTAT, making a request for adjournment to post the appeals during the third week of January 2014, which proof has been filed before this Court. 6. It transpires that there was no intimation about the next date of hearing and therefore, the appellant did not know about the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cularly, with regard to the facts in issue. Accordingly, we find merit in the present appeals. 10. In view of the above, the Substantial Question of Law No.1 is answered in favour of the assessee. Since we are inclined to set aside the impugned order on the ground of violation of principles of natural justice and remand the matter to the CESTAT, there is no necessity to consider and answer the Substantial Question of Law No.2. 11. Accordingly, we allow these Civil Miscellaneous Appeals and set aside the Final Order, dated 24.01.2014, passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, by way of remand. The undertaking given by the learned Counsel for the appellant to the effect that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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