IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CEA No.102 of 2009 Date of Decision:-17.2.2010 Commissioner of Central Excise, Delhi-IV, New CGO Complex, Faridabad. ...Appellant Versus M/s Goodyear India Limited, Mathura Road, Ballabgarh, Faridabad. ...Respondent CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present: Mr.H.P.S.Ghuman, Senior Standing Counsel for the appellant. Ashutosh Mohunta, J. (Oral) The revenue has impugned the order dated 27.2.2009 (Annexure A2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, vide which, the matter has been remanded to the Commissioner to examine the issue afresh. A perusal of the impugned order shows that suo motu action was taken against the respondent and adverse order was passed against the respondent by the Commissioner. No opportunity of hearing was afforded to the assessee. For the aforementioned reasons, the Appellate Tribunal has rightly remanded the matter to the Commissioner to examine the entire matter after giving notice to the assessee. We find no infirmity in the impugned order and accordingly the present appeal is dismissed. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) 17.2.2010 Judge AS