Custom, Excise & Service Tax Tribunal
M/S. Ask Exports vs Commissioner Of Customs, Kolkata on 11 June, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Petition Nos.SP-96, 98, 99, 100 & 101/11
&
Appeal Nos.Cus.Ap.66, 67, 68, 69, 70/11
(Arising out of Order-in-Appeal No.KOL/CUS/CKP/336-347/2010 dated 15.12.2010 passed by the Commissioner(Appeals) of Customs, Kolkata.)
FOR APPROVAL AND SIGNATURE
HONBLE SHRI S.K. GAULE, MEMBER(TECHNICAL)
HONBLE DR. D.M. MISRA, 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
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s. Ask Exports
M/s.SRM (P) Ltd.
M/s.Contessa Commercial Co.(P) Ltd.
M/s.Varun Enterprise
M/s.KSL Resources (P) Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Customs, Kolkata
Respondent (s)
Appearance:
Shri Sudhir Kr. Mehta, Advocate for the Appellant (s) Shri S.Chakraborty, A.C.(A.R.) for the Respondent (s) CORAM:
Honble Shri S.K. Gaule, Member(Technical) Honble Dr. D.M. Misra, Member(Judicial) Date of Hearing:- 11.06.2012 Date of Pronouncement :- 11.06.2012 ORDER NO.
Per Shri S.K.Gaule.
1. Heard both sides.
2. The applicants filed these applications for waiver of pre-deposit of penalty amounting to Rs.4,00,000/-(Rupees Four Lakhs only) on M/s.Ask Exports, Rupees 0.50 Lakhs on M/s.S.R.M. (P) Ltd., Rs.1,80,000/-(Rupees One Lakh Eighty Thousand only) on M/s.Contessa Commercial (P) Ltd., Rs.1,40,000/-(Rupees One Lakh Forty Thousand only) on M/s.Varun Enterprise and Rs.2,20,000/-(Rupees Two Lakhs Twenty Thousand on M/s.KSL Resources (P) Ltd..
3. At the outset ld.A.R. pointed out that this case relates to draw- back therefore the appeal does not lie with this Tribunal in terms of first proviso to section 129A of Customs Act, 1962.
4. We find that this case relates to draw-back under Chapter (X) of Customs Act, 1962 therefore the appeal is not maintainable in terms of first proviso to section 129A ibid. In these circumstances the appeal is dismissed as not maintainable. Stay petition also gets disposed of. However, the applicant is at liberty to file appeal/application before appropriate forum.
(Pronounced and dictated in the open court.) Sd/ sd/ (D.M.MISRA) (S.K. GAULE) MEMBER(JUDICIAL) MEMBER(TECHNICAL) sm 2 Appeal Nos.Cus.Ap.66, 67, 68, 69, 70/11