2019 (1) TMI 1247

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....t ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 3.5.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant ex parte without giving any findings on merits. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of carbide cutting tools falling under Chapter 82 of....

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....count. Further, an interest of Rs. 7,62,516/- has been paid by the appellant and the same has also been appropriated in the Order-in-Original. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) but the Commissioner (A) dismissed the appeal of the appellant ex-parte. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that....

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....e given to the appellants but they did not appear and therefore, he was constrained to decide the appeal on the basis of documents available on record. He further submitted that not giving any reasons for his findings by the Commissioner (A) is in violation of principles of natural justice. He also submitted that appellant did not receive the hearing notice as they have shifted their unit to diffe....

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....ing purposes which is also clear from the annexures annexed with the show-cause notice. In support of his submissions, he relied upon the following decisions: * Cranes & Structural Engineers vs. CCE, Bangalore-I: 2017 (347) ELT 112 (Tri.-Bang.) * Pushpam Pharmaceuticals Company vs. CCE, Bombay: 1995 (78) ELT 401 (SC) * Cosmic Dye Chemical vs. CCE, Bombay: 1996 (75) ELT 721 (SC) * CCE vs....