SRI VAARI CHEMICALS Vs. CESTAT

JUDGEMENT

(1.) This Civil Miscellaneous Appeal has been directed against Final Order No. 1277/2007, dated 8-10-2007 passed in Appeal No. E/904/2000/MAS by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. The Additional Commissioner of Central Excise, Madurai has issued a show cause notice dated 4-6-1997 to the appellant and thereby directed to pay Excise Duty and the same has been confirmed in Order-in-Original No. 41/97. Against such order, appeal has been preferred before the Commissioner of Central Excise (Appeals) and the same has been allowed in favour of the respondent. The order passed by the Commissioner of Central Excise (Appeals) has been challenged in Appeal No. E/904/2000/MAS before the Appellate Tribunal. The Appellate Tribunal has set aside the order passed by the Commissioner of Central Excise (Appeals) and against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, the present Civil Miscellaneous Appeal has been preferred.

(2.) At the time of admitting the present Civil Miscellaneous Appeal, the following substantial questions of law have been settled for consideration:

(3.) The learned Counsel appearing for the appellant has sparingly contended, that before the Customs, Excise and Service Tax Appellate Tribunal, Chennai, the appellant has not made its appearance, but the Customs, Excise and Service Tax Appellate Tribunal, Chennai has stated that the issue in question has been decided on the basis of rival contentions raised on either side and under the said circumstances the order under challenge has not been passed on merit by the Customs, Excise and Service Tax Appellate Tribunal, Chennai and the same is liable to be set aside for giving sufficient opportunity to the appellant.