COMMISSIONER OF CUSTOMS Vs. FLYJAC LOGISTICS PVT. LTD.

JUDGEMENT

(1.) THE order of Customs, Excise & Service Tax Appellate Tribunal ('CESTAT' for short), South Zonal Bench, Bangalore dated 13th February 2014 in Final Order No. 20225/2014 [2014 (314) E.L.T. 105 (Tri. -Bang.).] is called in question in this appeal by the Commissioner of Customs, Bangalore. Brief facts of the case are as under:

(2.) SRI Jeevan J. Neeralgi, learned advocate appearing on behalf of the appellant, submits that the appeal before the CESTAT is not maintainable; the Tribunal is not justified in allowing the appeal in its entirety on merits also, though it is found that the Commissioner of Customs, Bangalore, has passed the order Annexure -D without notice to the respondent. He also argues on the merits of the matter.

(3.) UNDISPUTEDLY , the respondent is not heard in the matter by the Commissioner of Customs, Bangalore. Hence the order Annexure -D dated 11 -7 -2013 passed by the Commissioner of Customs, Bangalore, is opposed to the principles of natural justice. Accordingly, the same is liable to be set aside. The Appellate Tribunal though has set aside the order passed by the Commissioner of Customs, Bangalore, on the ground that the respondent was not heard in the matter, the Tribunal instead of remitting the matter to the Commissioner of Customs, Bangalore, proceeded to allow the appeal in its entirety even on merits. Hence, the order of the Appellate Tribunal is also liable to be set aside. Accordingly, the following order is made :