Custom, Excise & Service Tax Tribunal
Cce, Noida vs Good Luck Steel Tubes Ltd on 3 July, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Excise Appeal No. E/1913/2010 -SM
[Arising out of Order-in-Appeal No.84/ST/APPL/NOIDA/2010 DATED 17.03.2010 PASSED BY THE Commissioner (Appeals) Customs, Central Excise and Service Tax, Noida].
CCE, Noida Appellant
Vs.
Good Luck Steel Tubes Ltd. Respondent
Present for the Appellant : Ms. Shweta Bector, DR Present for the Respondent:Ms.Vartika Karnawat, Advocate Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:31.07.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA The authorization for filing of appeal suffers from legal infirmity of not being dated by one member of the Committee and that is not acceptable to law, following the judgement of Honble High Court of Delhi in the case of CCE, Delhi-I vs. Kundalia Industries reported in 2012 (279) ELT 351 (Del.). Accordingly, Revenue appeal is dismissed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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