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TMI Blog2017 (10) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before it and in any case, there are no elaborate findings recorded in the impugned judgment - In any case, the Appellate Tribunal has not done its duty by adverting to the grounds in the Memorandum of Appeal and by recording the reasons for dismissing the Appeal. The impugned judgment is quashed and appeals are restored to the file of Appellate Tribunal - appeal allowed in part. - Central Excise Appeal No. 154 of 2016 - - - Dated:- 20-9-2017 - A. S. Oka And Riyaz I. Chagla, JJ. Mr. Prakash Shah, with Mr. Jas Sanghvi i/b PDS Legal for Appellant Ms. P.S. Cardoza, for Respondent ORDER P. C. 1. The question is whether the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai ( Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st April 2006. The Commissioner imposed penalty of ₹ 33,41,118/- and held that the Appellant is liable for payment of interest as directed under the said order. Being aggrieved by the said order, the present Appellant preferred an Appeal before the Appellate Tribunal. As stated earlier there was a separate Appeal preferred by the Respondent Revenue the challenging order of non-imposition of penalty on the Director of the Appellant Company. 4. The learned counsel appearing for the Appellant submitted that the Advocate who was representing the Appellant before the Appellate Tribunal had expired. The Appellant parted with possession of their office in Mumbai with effect from 1st March 2005 and during the pendency of the Appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for the Appellant. The Memorandum of Appeal discloses that the Advocate appointed by the Appellant died during the pendency of the Appeal and thereafter, intimation of the dates fixed was not received by the Appellant. 7. In any case, the Appellate Tribunal has not done its duty by adverting to the grounds in the Memorandum of Appeal and by recording the reasons for dismissing the Appeal. 8. As two Appeals were decided by a common judgment and order, by setting aside the impugned judgment and order, both Appeals are required to be restored to the file of the Appellate Tribunal. 9. Accordingly, we dispose of the Appeal by passing following order:- (a) The impugned judgment and order dated 29th April 2014 is hereby quashe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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