High CourtsDivision Bench

Swastik Panch Biri Works vs Commr. of Cus. and C. Ex.

Madhya Pradesh High Court · Decided on 4 September 2014 · Citation: (2015) 318 ELT 62

HON’BLE JUDGES
Rajendra Menon, J · Anil Kumar Sharma, J
CASE NUMBER
C.E.A. No. 1 of 2014

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Judgment

3 paragraphs · 157 words
1.

Shri Harshwardhan Singh Rajput, learned counsel for the appellant. Shri Sushrut Dharmadhikari, learned counsel for the respondent.

2.

Having heard learned counsel for the parties and on a perusal of the notice issued to the appellant as is evident from Annexure A-9, it seems that a notice for hearing of the appeal before the Tribunal which was fixed on 11-11-2013 was in fact received by the appellant on 14-11-2013 and, therefore, it is a case where the appeal has been decided by the Appellate Tribunal behind the back of the appellant without proper notice to them.

3.

Keeping in view the aforesaid position as is evident from the record, we allow this appeal. The impugned order dated 11-11-2013 passed by the Appellate Tribunal, New Delhi is quashed and the matter is remanded back to the Appellate Tribunal to decide the same afresh in accordance to law. With the aforesaid, the petition stands allowed and disposed of.