Custom, Excise & Service Tax Tribunal
M/S J.C.B. India Ltd vs C.C.E., Delhi Iv on 2 December, 2010
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-I Date of hearing:2.12.2010 Stay Application No.535 of 2009 and Central Excise Appeal No.529 of 2009 Arising out of the order in appeal No.89/CE/Appl/DLH-IV/2008 dated 8.12.2008 passed by the Commissioner of Central Excise (Appeals), Delhi I. For Approval and Signature: Honble Shri Justice R.M.S. Khandeparkar, President Honble Shri M. Veeraiyan, Technical Member 1 Whether Press Reporter 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 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? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes M/s J.C.B. India Ltd. .. Appellants/applicants Vs. C.C.E., Delhi IV .. Respondent
Appearance:
Shri Ravinder Narain, Advocate with Shri Dheeraj Srivastava, Consultant, Ms. Sonu and Mallika, Advocates for the appellants/applicants Shri V. Chaudhary Authorized Departmental Representative (DR) for the Revenue Coram: Honble Shri Justice R.M.S. Khandeparkar, President Honble Shri M. Veeraiyan, Technical Member Oral Order No.____________________ Per Shri Justice R.M.S. Khandeparkar:
The Advocate for the appellants states that the appeal has been dismissed by the Commissioner (Appeals) solely on the ground of lack of jurisdiction while holding that the appeal was filed beyond 90 days. As this Tribunal has already held that once the Commissioner (Appeals) lacks jurisdiction to entertain the appeal, the question of entertaining appeal against such order by the Tribunal does not arise while relying upon certain Supreme Court decision. The applicants, therefore, crave leave to withdraw the appeal and the application in order to pursue appropriate remedy. Accordingly, the appeal and the application are disposed of as withdrawn.
(Justice R.M.S. Khandeparkar) President (M. Veeraiyan) Technical Member scd/