Custom, Excise & Service Tax Tribunal
Cce & St, Raipur vs M/S Cosmos Casting (India) Ltd on 16 November, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. IV
Excise Appeal No. E/51512/2014-E[SM]
[Arising out of Order-In-Appeal No. 372/RPR-I/2013 dated 18.11.2013 passed by Commissioner (Appeals) Raipur]
For approval and signature:
Hon'ble Mr. S.K. Mohanty, Member (Judicial)
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?
CCE & ST, Raipur ...Appellant(s)
Vs.
M/s Cosmos Casting (India) Ltd. Respondent(s)
Appearance:
Mr. G.R. Singh DR for the Appellant Mr. Abhay Mishra (Advocate) for the Respondent CORAM:
Hon'ble Mr. S.K. Mohanty, Member (Judicial) Date of Hearing/ Decision. 16.11.2015 Final Order No. 54172 /2015_ Per S K Mohanty:
Revenue is in appeal against the impugned order dated 18.11.2013, wherein the Commissioner (Appeals) has set aside the penalty imposed on the Respondent herein under Rule 26 of the Central Excise Rules, 2002.
2. On perusal of the grounds of appeal, I find that Revenue has not specifically brought on record to support its contest that the impugned order passed by the Commissioner (Appeals) is not legal and proper. Since, there is no specific mention in the grounds of appeal as to how the Department is aggrieved by the impugned order, I can safely conclude that the appeal has been drafted and filed in a mechanical manner, which calls for outright rejection. Therefore, the appeal filed by the Revenue is dismissed. (Dictated and pronounced in open court) (S. K. Mohanty) Member(Judicial) Neha 2 | Page E/51512/2014-Ex[SM]