Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise vs M/S. Shree Ganesh Steel Rolling Mills on 30 November, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. III
Excise Appeal No. 3727 of 2010-SM
[Arising out of Modification of stay order No.34/CE/Stay/CHD/2010 arising out of Order-in-original No. 22-CE/ADC(P&V)CHD/2009 dated 3.3.2010 passed by the Additional Commissioner (P&V), Central Excise Commissionerate I, Chandigarh ]
For approval and signature:
Hon'ble Ms. Archana Wadhwa, Member (Judicial)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 : NO
of the CESTAT (Procedure) Rules, 1982 for
publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair : Seen
copy of the Order?
4. Whether Order is to be circulated to the : Yes
Departmental authorities?
Commissioner of Central Excise Appellants
Chandigarh
Vs.
M/s. Shree Ganesh Steel Rolling Mills Respondent
Appearance:
Shri B.B. Sharma, AR for the Appellants
None for the Respondent
Date of Hearing/decision : 30.11.2012
ORAL ORDER NO . ________________________
Per Archana Wadhwa:
Revenue is in appeal against the order of Commissioner (Appeals) vide which he has modified his earlier directions passed under Stay Order directing the respondent to deposit payable duty of 50% and penalty imposed upon them. However, the respondents moved the modification application before Commissioner (Appeals) and after taking into consideration the submissions made by the respondents,. As regards the merits of the case, he modified his earlier stray order and directed the respondent to deposit an amount of Rs.4 lakhs. These directions were passed on the modification application filed by the assessee.
2. It is seen that modification was done by Commissioner (Appeals) on 10.9.2010 and the respondent was directed to deposit an amount of Rs.4 lakh within 15 days of receipt of stay order and evidence was required to be produced on record within a period of 20 days subject to which their appeal will be taken up for final disposal.
3. At the time of disposal of stay petition, learned DR was directed to find out as to whether the Commissioner (Appeals) has disposed the appeal or not. On matter being called, learned DR fairly agrees that appeal stand disposed of by Commissioner (Appeals) vide his order dated 29.4.2011. As such, nothing survives in the present appeal of the Revenue inasmuch as the same is against modification order passed by him. As such, appeal stand rejected as infructous.
(Pronounced in the open Court)
( Archana Wadhwa ) Member(Judicial)
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