At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
Shri A.B.Niranjan Babu, SDR. None [Written submissions filed].
The respondents are not present. There is also no adjournment request. However, the cross-objection and written submissions filed by the respondents are taken on record.
2. Heard ld. SDR. In this case, the lower appellate authority has observed that the impugned order in original has been passed without affording an opportunity of personal hearing to the appellants and hence the principles of natural justice have been violated. Therefore, the lower authority has annulled the impugned order-in-original and has directed the adjudicating authority to pass appropriate order after observing the principles of natural justice. It is accepted by the department that the lower appellate authority has the power under the law to annul an order passed by the original authority if the same suffers from violation of principles of natural justice. The second part of the order directing the original authority to decide the matter afresh instead of straightaway allowing the appeal against the Revenue, is in fact beneficial to the department as the matter can now be reheard and re-decided. By such an order, the Committee of Commissioners, which has authorized filing of this appeal, cannot be aggrieved. The appeal filed against such order, which i
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s beneficial to the Revenue is therefore baseless and the same is rejected. The cross-objection filed by the respondents stands disposed of.