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PRAKASH GUPTA, SAMEER JAIN
Manu Yantralaya (p) Ltd – Appellant
Versus
Commissioner Of Central Excise – Respondent
ORDER
1. Present appeal is filed under Section 35G of the Central Excise Act, 1944 (for short, ’the Act’) against the order dated 01.08.2018 whereby restoration application was dismissed in Service Tax Appeal No. 1456/2010 by the learned Customs, Excise and Service Tax Appellate Tribunal, (for short, ’CESTAT’).
2. Vide show cause notice dated 26.05.2008, a demand of central excise duty to the tune of Rs. 13,81,755/- was raised under the proviso to Section 11A(1) of the Act. In response to the same, reply was filed on 16.06.2008 by the appellant on merits. Learned Additional Commissioner rejected the submissions made by the appellant in reply and vide Order-in-Original No. 58/2009 dated 06.11.2009, confirmed the demand raised along with equivalent penalty and interest. The matter was agitated by the appellant before the learned Commissioner (Appeals) who vide Order-in-Original dated 30.03.2010 upheld the above said Orderin-Original dated 06.09.2009.
3. Being aggrieved by the same, under Section 35G of the Act, appeal was preferred before the CESTAT (Tribunal) wherein vide order dated 22.12.2016, the appeal was dismissed in non-prosecution/in default for absence of the appellant. Agains
The main legal point established in the judgment is that the Tribunal cannot dismiss an appeal for non-appearance without considering the merits of the case, and it is obligated to restore the appeal....
Provisions of Section 11B that it governs refund of duty and interest from the relevant date and not penalty. Considering the provisions of Section 11B (supra), I find that the amount of penalty paid....
The court has the authority to set aside an impugned order and remand the appeal for a fresh decision based on the facts of the present case.
The CESTAT exceeded its jurisdiction by restoring appeals without compliance with mandatory pre-deposit requirements under the Central Excise Act.
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