2013 (12) TMI 1472

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....espondent. JUDGMENT 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. 2. 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 ....

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....nbsp;  Whether the first respondent has violated principles of natural justice in not serving the notice of hearing in terms of Rule 18 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982? (b)     Whether, the "ex-parte" Final Order No. 1277/2007, dated 8-10-2007 passed by the learned first respondent is sustainable in terms of Section 33A of th....

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....tances 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. 5. The learned Counsel appearing for the respondent has contended that even though the appellant has made its appearance in Appeal No. E/904/2000/MAS, the issue involved in....

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....r No. 1277/2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai, is liable to be set aside and the matter is liable to be remitted to the file of the Appellate Tribunal. Since the matter is liable to be remitted to the file of the Appellate Tribunal, the substantial questions of law formulated in the present Civil Miscellaneous Appeal are having substance. 7. In f....