RAVI SINGHAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Issue notice. Mr. Satish Kumar, Sr. Standing Counsel accepts notice on behalf of Revenue and submits that the appeals may be disposed of without counter affidavit.

(2.) The petitioners felt aggrieved by an order of the Customs, Excise and Service Tax Appellate Tribunal ('Tribunal', for short) dated 3-4-2012 by which their appeals were dismissed. The substantial question of law sought to be urged is whether the Tribunal fell into error in not considering the appellants' cases on merits.

(3.) The brief facts of the case are that one M/s. K. P. Pouches, a manufacturer of gutkha and paan masala was issued with the show cause notice. The present appellants were also issued with the show cause notice. This culminated in ex parte adjudication order dated 30-11-2009. The said concern K.P. Pouches Pvt. Ltd. and all the present appellants preferred appeals to the Tribunal along with separate applications for suspension of operation of the adjudicatory order, which were disposed of by a common order dated 2-11-2011 by which the Tribunal directed K.P. Pouches to deposit Rs. 5,00,00,000/-. The order of the Tribunal did not separately deal with the grounds made out in support of the present appellants' circumstances. It merely directed as follows :-