Custom, Excise & Service Tax Tribunal
M/S Modern Industrial Enterprises vs Cce, Delhi-I on 27 October, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. Court No. I Date of Hearing/ hearing : 27.10.2016 Excise Appeal Nos. 3900 to 3906 of 2004 (Arising out of order-in-original No. 24/2004 dated 30.06.2004 passed by the Commissioner, Central Excise, New Delhi) M/s Modern Industrial Enterprises Appellant M/s Florida Electric Industries Limited Anil Kumar Arora, Director Balraj Chugh, Dy. Manager C.V. Mathew, A.O. Uma Kant Tiwari, Ex. Clerk Jagdish Singh, Accountant Vs. CCE, Delhi-I Respondent
Present for the Appellant : Dr. Prabhat Kumar, Advocate Present for the Respondent : Sh. R. K. Manjhi, AR Coram: Honble Justice (Dr.) Satish Chandra, President Honble Shri B. Ravichandran, Member (Technical) Final Order No. 54581 54587/2016 Per: Justice (Dr.) Satish Chandra:
Dr. Prabhat Kumar, ld. Counsel for the appellant submits that all the appeals have been filed against the common order passed by the original authority. He further submits that in the first round of appeals the Tribunal had granted the relief to the appellant-assessees. Being aggrieved, the department had filed an appeal before the Honble High Court. The Honble High Court remanded the matter back to the Tribunal and the present appeals are consequent of that.
2. Ld. Counsel further submits that CM No. 39578 39579 & 39577/2016 in CEAC 3/2006 were filed before the Honble High Court by the assessee-appellant for clarification/ amendment. The Honble High Court vide order dated 24.10.2016 has passed the following order:
In the meanwhile, CESTAT shall not pass final orders till the next date of hearing in the matter.
3. In view of the above, liberty is granted to the appellant-assessee to come again after having final verdict from the Honble High Court, within the prescribed time, if advised so.
4. With the above liberty, all the appeals are disposed of.
(Dictated and pronounced in Court.
(Justice (Dr.) Satish Chandra) President (B. Ravichandran) Member (Technical) Pant Excise Appeal Nos. 3900 to 3906 of 2004 1