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TMI Blog2019 (1) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... parte and that too not on merits, therefore, the impugned order is set aside and case remanded back to the Commissioner (A) with a direction to decide the appeal on merit after following the principles of natural justice and after giving an opportunity to the appellants for producing the documents - appeal allowed by way of remand. - ST/21144/2018-SM - Final Order No. 20087/2019 - Dated:- 23-1-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. H.Y. Raju Adv For the Appellant Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 3.5.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been passed without properly appreciating the facts and the law. He further submitted that vide the impugned order, the Commissioner (A) has not considered the grounds raised by the appellant in their grounds of appeal filed before the Commissioner (A) which are contained in para 7.1 to 7.17, 8.1 to 8.14, 9.1 to 9.24, 10.1 to 10.9, 11.1 to 11.10 and 12.1 to 12.2 which were part of the grounds of appeal filed by the appellant before the Commissioner (A). He further submitted that along with the appeal, the appellant has also furnished the documentary evidence but the appellate authority has not considered any of the documents and has rejected the appeal ex parte by observing that sufficient opportunities were given to the appellants but th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cosmic Dye Chemical vs. CCE, Bombay: 1996 (75) ELT 721 (SC) CCE vs. Zee Media Corporation Ltd.: 2018 (18) GSTL 32 (All.) ABB Ltd. vs. CCE, Bangalore: 2018 (10) TMI 325 - CESTAT Bangalore 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the impugned order passed by the Commissioner (A) has not considered any of the grounds raised by the appellant in his grounds of appeal along with various case laws relied upon by the appellant. Since the impugned order is passed ex parte and that too not on merits, therefore, I set aside the impugned order and remand the case back to the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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