VIP INDUSTRIES LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) On 17th October, 2014 Appeal Nos. E/167/2004-Mum and E/231/2004-MUM arising out of the Order-in-Appeal passed by the Commissioner of Central Excise (Appeals), Pune dated 5th August, 2003 has been allowed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai.

(2.) The petitioner/original respondent to the above appeal before the Tribunal is before us complaining that the Tribunal did not grant any opportunity of hearing to the petitioner/original respondent/assessee.

(3.) The precise submission of Mr. Shah appearing in support of this petition is that the Tribunal was aware that the petitioner is not appearing but it proceeded on the footing that the petitioner/original respondent before the Tribunal is absent despite notice.