Custom, Excise & Service Tax Tribunal
M/S Hindustan Lever Ltd vs Cce, Bhopal on 20 July, 2010
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi. Date of hearing/ decision: 20.07.2010 For approval and signature: Honble Shri Justice R.M.S. Khandeparkar, President Honble Shri Rakesh Kumar, Member (Technical) ---------1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982. 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? Excise Appeal No. 802 of 2006 [Arising out of order-in-original No. 28/Commr/Cex/2005 dated 28.11.2005 passed by the Commissioner of Central Excise, Bhopal]. M/s Hindustan Lever Ltd. Appellants Vs. CCE, Bhopal Respondent
Present for the Appellants : Sh. B.S. Awasthi, Assistant Present for the Respondent : Sh. Sunil Kumar, DR Coram: Honble Sh. Justice R.M.S. Khandeparkar, President Honble Sh. Rakesh Kumar, Member (Technical) Oral Order No._____ Per: Shri Justice R.M.S. Khandeparkar:
Shri B.S. Awasthi, Assistant present on behalf of the appellants and learned DR present for the respondent.
A fax copy of letter addressed to the Members of the Tribunal by one Shri Dilip Save, Manager Indirect Taxation on behalf of the appellants alongwith fax copy of vakalatnama by the appellants in favour of Shri M.H. Patil, Sh. T.C. Nair, Ms. Aparna H. Advocates of CEN-EX SERVICES, Mumbai has been placed before us by Sh. B.S. Awasthi. The same gentleman had appeared yesterday in another matter requesting for adjournment of the matter by placing similar fax copy and similar ground in relation to Advocate Shri M.H. Patil seeking adjournment of the matters. It appears that a fix draft of adjournment application is maintained by the concerned Advocate and is being sent with the person before the Tribunal to be filed in the Tribunal for the adjournment of the matters.
The fax letter states that Advocate, Sh. M.H. Patil is seized with the matter and he suppose to appear before this Honble Tribunal but certain matters before the Honble Bombay High Court in the Court Room No. 53 on 20.07.2010 were adjourned from last week at his request and, therefore, the present matter may be adjourned.
The application does not disclose number of case which is stated to have been fixed before the Court Room No. 53. In any case, the copy of the vakalatnama annexed to the letter discloses that the party has engaged three Advocates namely Sh. M. H. Patil, Sh. T. C. Nair and Ms. Aparna H. and all three of them have accepted the case on behalf of the appellants. In case Mr. Patil is busy before the Bombay High Court today, certainly one of the remaining two Advocates could have appeared before the Tribunal to argue the matter.
We do not find any justifiable reason being disclosed for adjournment of the matter. Matter relates to the year 2006. In such circumstances we are constrained to dismiss the appeal for non-prosecution. Accordingly while rejecting the application for adjournment, appeal is accordingly dismissed for non-prosecution.
[Justice R.M.S. Khandeparkar] President [Rakesh Kumar] Member [Technical] /Pant/