At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS
By, JUDICIAL MEMBER
Shri C. Rangaraju, SDR
Per Dr. Chittaranjan Satapathy
Heard the learned SDR. The respondents are not represented despite notice. There is also no adjournment request. As such, the grounds of appeal taken by the department remain uncontroverted. Accordingly, we set aside the impugned order and remand the matter to the lower appellate authority for passing a fresh order after taking into account the grounds of appeal advanced by the department and after allowing a re
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asonable opportunity of hearing to the respondents.