JUDGMENT :

S.C. Gupte, J.

These Excise Appeals challenge a common order passed by Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai ("Tribunal") partly allowing the appeals on the ground of denial of principles of natural justice and remanding the matters to the Adjudicating Authority for a fresh decision in accordance with law.

2. Excise Appeal No. 6 of 2010 and others filed by the Commissioner of Customs and Central Excise, were admitted on the following substantial questions of law:-

(i) When the assessee itself acknowledged receipt of all legible copies vide letter dated 18.09.2008, whether the plea of the Solicitors of the Respondent contained in their application dated 10.10.2008 received on 14.10.2008, without reference to the acknowledgment dated 18.09.2008 and the finding of CESTAT relating to denial of principles of natural justice is proper ?

(ii) Whether the finding relating to the denial of principles of natural justice contained in the impugned order is legally tenable ?

3. These matters were considered by the Tribunal mainly with reference to the facts of the cases of M/s Twenty First Century Wire Rods Limited ("Company") who were suppliers of th