2014 (2) TMI 626

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....llant. Shri D.D. Sharma, Advocate, for the Respondent. ORDER The appellant's precise grievance is that the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench (hereinafter referred to as 'the Tribunal') has allowed the appeal filed by the revenue without considering or adverting to his written arguments, which were filed on 16-8-2011, a day before the appeal was decided. ....

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....n a position to deny that the appellant had filed written arguments, a day before the appeal was decided, it is submitted that the appellant is beneficiary of fraud and even otherwise as it has no case on merits, no useful purpose would be served by remitting the matter to the Tribunal. 5. We have heard counsel for the parties and perused the impugned order. 6. A perusal of the imp....