9911796707
TMI Blog2008 (8) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... r described as 'the assessee') has filed the present appeal before this Court under Section 35G of the Central Excise Act, 1944 (for short, the Act) against the order dated 20-11-2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') in Excise Appeal No. 3891 of 2005-SM, raising the following substantial questions of law : "(i) Whether Rule 3(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 153 dated 28-5-2003. On the bill so raised, a sum of Rs. 32,000/- was paid as duty. On 2-6-2004, the assessee was issued a notice to show cause as to why duty of Rs. 98,000/- should not be recovered from him in terms of Rule 12 of the CENVAT Credit Rules, 2002 (for short, 'the Rules') read with Section 11A of the Act. This was for the reason that the assessee initially had availed of Modvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Tribunal, where reliance was placed upon Rule 3(4) of the Rules. On the date when the case was taken up for hearing, due to unavoidable circumstances, the assessee could not be represented and the Tribunal in the absence of proper assistance accepted the appeal of the Revenue and set aside the order passed by the Commissioner (Appeals). 5. Learned counsel for the assessee submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umbai) = 2007-TIOL-1572-CESTAT-MUM and The Commissioner of Central Excise, Cochin v. M/s. Teejan Foods (P) Ltd., 2008 (226) E.L.T. 248 (Tri. - Bang.) = 2008-TIOL-588-CESTAT-BANG. He further submitted that even in the absence of counsel for the assessee in case the Tribunal was to take a view different than the view taken, by it in other cases, the matter was required to be referred to a Larger Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is remitted back to the Tribunal to consider the appeal filed by the Revenue afresh after hearing both the parties.
8. For the reasons mentioned above, order dated 20-11-2007 passed by the Tribunal is set aside. The Tribunal is directed to hear and decide the appeal filed by the Revenue afresh after giving notice to the parties.
9. The appeal is disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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