At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
Shri T.H. Rao, SDR, for the appellant. None for the respondent.
Judgment Text
Heard the Ld. SDR, Shri T.H. Rao. No one is present on behalf of the respondents despite notice and despite adjournments granted earlier. As such, the grounds of appeal advanced by the department remain uncontraverted. Hence, the impugned order is set aside and the matter is remanded to the lower appellate authority for fresh decision after taking into account the grounds of appeal advanced by the department and after giving adequate opportunity for hearing to the resp
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ondents. The appeal is thus allowed by way of remand.