COMMISSIONER OF C. EX. Vs. SHANTINATH SILK INDUSTRIES

JUDGEMENT

(1.) None appeared on behalf of the respondents but written submission filed has been taken on record. Heard Shri M.H. Sheikh, learned J.D.R., for the Revenue. I find that the impugned order -in -appeal has been passed relying on a letter from the then Chairman of the Board addressed to the then Commissioner. The content of this letter and its implication as interpreted by the Commissioner (Appeals) has, however, been challenged in the Department's appeal.

(2.) After hearing the learned J.D.R. and perusal of the case records, I am of the view that the Commissioner (Appeals) should not have taken into account the internal correspondence between the Board and the Collector and should have decided the appeal in accordance with law. As such, the impugned order -in -appeal is set aside and the matter remanded to the successor Commissioner (Appeals) to re -decide the appeal in accordance with law after affording a reasonable opportunity of hearing to the respondents.

(3.) Appeal is allowed by way of remand.