2018 (10) TMI 1278

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.... of 2016 and C.M.A.No.2027 of 2017 - -<br>Central Excise<br>Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.V.Sundareswaran, Standing Counsel, Mr.R.Anithkumar For the Respondents : Mr.R.Anithkumar for R2, Mr.V.Sundareswaran,S.P.C. COMMON JUDGMENT T.S.Sivagnanam, J. These appeals filed both by the assessee as well as the Revenue are challenging the ord....

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....shall serve no useful purpose of law, when interest of Revenue was not prejudiced. 3.Accordingly, to the above extent, appeal is allowed." 2.On a reading of the above order it is seen that the appellant/assessee was absent and the departmental representative was heard and the Tribunal has passed an order. While doing so, the Tribunal held that calling for payment of interest shall serve no usef....

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....ted about the date of hearing, i.e. 20.01.2016, as they have not served with any notice. Further, with regard to the reversal of the CENVAT Credit, the assessee contended that it was reversed under protest. The Tribunal rejected the application stating that the application for rectification amounted to a Review Application, which is impermissible. This order dated 11.08.2016 is impugned in C.M.A.N....

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....imation to the assessee or their authorised representative and on the said date, the final order has been passed. 5.From what has been stated above it is seen that the Tribunal does not assign a specific date on the date of hearing when the case is adjourned and the adjourned date is intimated by an adjournment notice and this procedure was adopted in the assessee&#39;s own case and the case stoo....