Custom, Excise & Service Tax Tribunal
Peninsula Technologies vs Siliguri on 19 June, 2023
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.1
Customs Appeal No.76132 of 2016
(Arising out of Order-in-Original No.V(15)/01/ADJ/CE/COMM/SLG/2011/4622 dated
08.03.2016 passed by Commissioner of Customs, Central Excise & Service Tax,
Siliguri.)
M/s. Peninsula Technologies
(Prop. Brij Kishore Maniyar, C/o, Perfect Industries (P) Ltd., Everest Building, Block-
H/4 & 5, 9th Floor, Tardeo Road, Tardeo, Mumbai-700034.)
...Appellant
VERSUS
Commissioner of Customs, Siliguri
.....Respondent
(C.R. Building, Hakimpara, Haren Mukherjee Road, Siliguri, West Bengal.) WITH Customs Appeal No.76133 of 2016 (Arising out of Order-in-Original No.V(15)/01/ADJ/CE/COMM/SLG/2011/4622 dated 08.03.2016 passed by Commissioner of Customs, Central Excise & Service Tax, Siliguri.) M/s. Perfect Technologies (Prop. Rajkishore B. Maniyar, C/o, Perfect Industries (P) Ltd., Everest Building, Block-H/4 & 5, 9th Floor, Tardeo Road, Tardeo, Mumbai-700034.) ...Appellant VERSUS Commissioner of Customs, Siliguri .....Respondent (C.R. Building, Hakimpara, Haren Mukherjee Road, Siliguri, West Bengal. APPEARANCE NONE for the Appellant (s) Shri S.Mukhopadhyay, Authorized Representative for the Revenue CORAM: HON'BLE SHRI ASHOK JINDAL, MEMBER(JUDICIAL) HON'BLE SHRI K. ANPAZHAKAN, MEMBER(TECHNICAL) FINAL ORDER NO. 75771-75772/2023 2 Customs Appeal Nos.76132 & 76133 of 2016 DATE OF HEARING : 19 June 2023 DATE OF DECISION : 19 June 2023 Per : ASHOK JINDAL :
Briefly stated the facts of the case are that these appeals have been filed by the appellants against the communication made by the Adjudicating authority vide dated 08.03.2016 for fixing the date of hearing on 04.04.2016 at 16.00 hrs.
2. We find that this impugned letter which has been challenged before us is not an adjudication order, therefore, in terms of Section 129(1) of the Customs Act, 1962, these appeals are not maintainable, accordingly, the same are dismissed.
(Operative part of the order was pronounced in the open Court.) Sd/ (ASHOK JINDAL) MEMBER (JUDICIAL) Sd/ (K. ANPAZHAKAN) MEMBER (TECHNICAL) sm