ORDER
Shri G.A. Brahma Deva, Member (J)
1. This appeal arises out of and is directed against the Order-in-Appeal No. 953/98 dt. 30.12.98 passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore.
2. When the matter was called, none appeared on behalf of the appellants. However they filed written submissions requesting to decide the case on merits. Accordingly, I proceed to pass this order after hearing Departmental Representative Smt. Radha Arun, SDR appearing for the Revenue.
3. In the written submissions submitted by the party it was stated that the issue involved herein has already been covered by the Tribunal’s Order No 713, 714/1997 dt 11.3.97 in the very party’s case.
4. On the other hand, Smt Radha Arun, SDR submitted that the Commissioner (Appeals) has dismissed the appeal for non-compliance in terms of Section 35F.
5. On going through the impugned order it is not clear whether the party has been given an opportunity or not before dismissing the appeal for non-compliance. The Tribunal has been constantly taking the view that opportunity should be given before rejecting for non-compliance. In these circumstances the matter is required to be remanded to the Commissioner (Appeals). Accordingly the matter is remanded to concerned first appellate authority to grant an opportunity before rejecting for non-compliance and to pass an appropriate order.
6. Thus, this appeal is disposed of in the above terms.
(Pronounced and dictated in the open court)