9911796707
TMI Blog2023 (10) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... e order sets aside the impugned order but it is only in respect of appellants which were before the CESTAT. It is obvious that the parties, the appellants in the present case which were not before the CESTAT, the order of the CESTAT cannot be said to have been given in respect of the present appellant which were not the parties as appellants before the CESTAT. In view of facts and specific observation made by the Learned Commissioner in the impugned order about the present appellants is absolutely legal and correct - there are no infirmity in the impugned order - appeal of Revenue dismissed. - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. C.L MAHAR, MEMBER (TECHNICAL) Shri Tara Prakash, Deputy Commissioner (AR) for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dra I. Gandhi and Shri Dewang Ramesh Gandhi. Hence the earlier order bearing No. 15/MP/2012 -13 dated 21.01.2013 attained finality in respect of Shri Firoz Ahmed Gulam Mohammed Waghbakriwala, Partner if M/s. Waghbakriwala Rayons (100% EOU), Surat and Shri Percy Navroze Munshi, Ex- Accountant of M/s. Shree Siddhi Vinayak Silj Mills Proprietor of M.s, J.P Consultancy, Navsari and this order is not applicable to them. 39. This order is issued without prejudiced to any other action which can be taken against the notice, under Central Excise Act, 1944, Customs Act, 1962 and Rules made there under or any other law, for the time being in force. 1.2 It is this observation against which the Revenue filed the present appeals on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority has granted 3 hearings in one letter and on 17.01.2013, the appellant had again remanded the Commissioner of Central Excise, Surat to give the documents as was requested by them vide their letter dt.27.04.2006. Even this letter is not acknowledged in any form or in Order-in-Original. We find that the appellants have also not filed any reply to the show cause notice in the absence of receipt of documents sought by them vide their letter dt.27 04.2006. In our considered view, the impugned order is passed in violation of principles of natural justice. In order to meet the ends of justice, we direct the adjudicating authority to provide all the documents asked for by the assessee vide their letter dt 27.04.2006 within 30 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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