Custom, Excise & Service Tax Tribunal
Mangal Textile Mills Pvt Ltd vs C.C.E.-Ahmedabad-I on 13 January, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/11024-11028/2013 (Arising out of OIA-20-24-2013-AHD-I-CE-AK-COMMR-A-AHD dated 03/04/2013 passed by Commissioner (Appeals) of Central Excise-AHMEDABAD. 1. Mangal Textile Mills Pvt Ltd 2. Shekhani Fabrics Pvt Ltd 3. Kanu C Sharma 4. Prakash Sekhani Director 5. Manish Rathi Of Shekhani Fabrics Pvt Ltd : Appellant (s) Versus C.C.E.-Ahmedabad-I : Respondent (s)
Represented by:
For Appellant (s) : None For Respondent (s): Shri L. Patra, Authorised Representative CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 13.01.2017 ORDER No. A/ 10063-10067/2017 dated 13.01.2017 Per : Dr. D. M. Misra None present for the appellants. Heard the Ld. Authorised Representative for the Revenue.
2. These appeals are filed against OIA No. 20-24-2013-AHD-I-CE-AK-COMMR-A-AHD dated 03/04/2013 passed by Commissioner (Appeals) of Central Excise-Ahmedabad. During the course of hearing, it is noticed that the panchnamas, Statements and other relevant documents which are part of the proceeding before the authorities below, has not been enclosed with the appeal paper book.
3. I am of the view that all these documents are necessary and vital to appreciate the evidences led by both sides to consider the grounds raised in the Appeal assailing the impugned order. Since these documents are not available on record, the appeals are dismissed being non-maintainable with the liberty to the appellants to approach this Tribunal for restoration of the same within reasonable period, as per law, on availability of these documents, which are necessary for disposal of the appeals.
5. Appeals are dismissed.
(Dictated and pronounced in the Court) (D. M. Misra) Member (Judicial) G.Y. ??
??
??
??
2