Custom, Excise & Service Tax Tribunal
C.C.E. Ludhiana vs M/S. Welspring Universal on 13 October, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI PRINCIPAL BENCH, COURT NO. II Appeal No. E/3100-3101/2009-EX(SM) [Arising out of Order-in-Appeal No. 169/CE/LDH/2009 dated 03.09.2009 by the Commissioner of Customs, Central Excise & Service Tax (Appeals), New Delhi]. For approval and signature: Honble Shri Ashok Jindal, 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? C.C.E. Ludhiana .Appellants Vs. M/s. Welspring Universal .Respondent
Appearance:
Shri M.R. Sharma, DR for the Appellant Shri Prabhat Kumar, Advocate the Respondent CORAM:
Hon'ble Shri Ashok Jindal, Member (Judicial) Date of Hearing: 13.10.2015 FINAL ORDER NO. 53184-53185/2015-EX(SM) Per Ashok Jindal:
The Revenue is in appeal against the impugned orders on the ground that w.e.f. 11.05.2001 of the Finance Act 2001 the Ld. Commissioner (A) have no power to remand the matter to the Adjudicating Authority.
2. When the matter was called today for hearing the Ld. Counsel for the respondent submits that although the Ld. Commissioner (A) have no power to remand the matter to the Adjudicating Authority w.e.f. 11.05.2001 but in consequent to the remand order of the Ld. Commissioner (A) the adjudicating authority has passed the order and the said orders are in challenge before this Tribunal in appeals nos. E/02696-02697/2011. Therefore, these appeals have become infructuous. Accordingly, same be dismissed as infructuous.
3. The Ld. AR also supported this submission of the Ld. Counsel.
4. Heard the parties.
5. Considering the facts that the impugned order has been complied with by the Adjudicating authority and adjudication order has been passed which is in challenged before this Tribunal. In these circumstances, appeals have become infructuous.
6. Accordingly same are dismissed as infructuous.
(Dictated and pronounced in the open court)
(Ashok Jindal) Member (Judicial)
Bhanu
2
E/3100-3101/2009-EX(SM)