MADHURI STEELS Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) These Civil Miscellaneous Appeals have bean directed, against the Final Order Nos. 1130 to 1132 of 2008 passed by the CESTAT, South Zonal Bench, Chennai. The appellant has been doing the business of steels and bound to pay central excise duty and proper duty has been paid belatedly. Under the said circumstances, with regard to demand of interest, the show cause notices in question have been issued and the demands made therein have been confirmed by way of passing Orders-in-Original and the same have been confirmed by the Commissioner of Appeals. Against the orders passed by the Commissioner of Appeals, the appellant has filed relevant appeals before the CESTAT. The CESTAT has dismissed all the appeals by way of passing final orders and against the final orders passed by the CESTAT, these Civil Miscellaneous Appeals have been preferred.

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

(3.) The learned counsel, appearing for the appellant has contended that in fact, the appellant has paid duty belatedly. Under the said circumstances, the interest in question has been demanded. But the CESTAT without considering the grounds raised in the appeals and also without giving sufficient opportunity to the appellant has simply confirmed the orders passed in original as well as the orders passed by the Commissioner of Appeals and therefore, for giving opportunity to the appellant, the final orders in question are liable to be set aside and the matters are liable to be remitted to the file of the CESTAT.