2018 (5) TMI 384

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....rabhudesai, Superintendent .(A.R.), for Respondent ORDER Per: Ramesh Nair: The applicants filed two applications one for restoration of appeal and another for condonation of delay in filing the miscellaneous application. 2. Shri S. Ganesh, Learned Counsel appearing on behalf of applicant submits that the advocate who was on record had not communicated regarding proceeding in the tribun....

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....ard afresh. He further submits that in the appellant's own case the issue on merit has been decided in favour of the applicant, therefore the summary disposal of appeal by order of this Tribunal dated 23.0502017 is not legal and proper. 3. Shri N.N. Prabhudesai, learned Superintendent (A. R.) appearing on behalf of the Revenue submits that the order of this Tribunal was passed on merit, the....

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....tion. Hence, the COD application is allowed. As regard ROA application, this Tribunal had dismissed the appeal of the applicant vide order dated 23.05.2017, wherein the following order was passed:- "None present for the appellant. 2. Ld. DR brings out that the goods cleared shall be leviable to duty. The goods were cleared at the depot and such depot was the place of removal. Val....

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.... grounds of appeal made by the appellant was not touched upon. Therefore the order does not appear to be speaking order. Hon'ble supreme court on the case of Bazaji Steel Re-rolling Mills vs. CCE - [2014 (310) ELT 209 (SC)] held that even in the case of non prosecution from the assessee the appeal should be disposed of by the Tribunal after considering the appeal filed by the assessee. In view of ....