2018 (9) TMI 643

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.... JUDGMENT Dr. VINEET KOTHARI J. The Revenue has filed this appeal against the order dated 30.06.2016 passed by the CESTAT, South Zonal Branch, Bengaluru, in Appeal No. E/487/2007- DB - M/s. New Sharada Industries vs. Commissioner of Central Excise, which was directed against the order passed by the Commissioner of Central Excise in Order No.2/2007 on 30.03.2007, confirming the demand of c....

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....s six lakhs only) already paid by the assessee vide two TR6 Challans both dated 24.09.04 each for Rs. 3,00,000/- and appropriate the same towards the demand made vide para (i) above. (iv) I demand interest at the rate as fixed by the Central Government during the relevant period of time, from the first date of the month succeeding the month in which the duty as mentioned in (i) and (ii) ought t....

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....bunal and therefore on that basis alone, the learned Tribunal set aside the impugned order of the Commissioner with the following observation : "We have heard both the parties and perused the records. On our careful consideration, we find that the appellant was sole proprietorship concern and Shri. Harilal M. Patel was the sole proprietor of the appellant - firm and he died on 27.12.2011 when t....

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....ibunal should have decided the appeal on its own merits, after the legal representative was taken on record. 4. Since the legal representative - son, Mr. Ashok Patel himself moved the said application before the Tribunal, he was very much available to be heard in the matter. Therefore, we are of the opinion that the learned Tribunal has erred in allowing the said appeal simplicitor on account o....