TANZEEM PRINTERS PVT. LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) The appellant has approached this Court being aggrieved by the order passed by the learned CESTAT dated 21st June, 2013 thereby dismissing the appeal filed by the present appellant.

(2.) The appellant had approached the learned CESTAT being aggrieved by the order passed by the Commissioner, Central Excise thereby confirming a demand for an amount of Rs. 6,39,569/- along with interest and penalty of equal amount. The Revenue had also filed an appeal before the learned CESTAT being aggrieved by the order passed by the Commissioner (Appeals). The learned CESTAT dismissed the appeal of the appellant and allowed the appeal of the Revenue. Being aggrieved thereby, the appellant approached the Apex Court. The Hon?ble Supreme Court by order dated 27th November, 2008 in Civil Appeal No. 7034 of 2001 [2009 (238) E.L.T. A84 (S.C.)] and by order dated 16th July, 2012 in Civil Appeal No. 4366 of 2009 [2015 (318) E.L.T. A98 (S.C.)] allowed the appeals and remanded the matters for fresh adjudication before the learned Tribunal. The learned Tribunal by the impugned order dismissed the appeal of the Appellant and allowed the appeal of the Revenue.

(3.) The basic grievance raised in the present petition is that prior to hearing of the appeal, no notice came to be issued to the appellant and as such, the order is in breach of the principles of natural justice.