Custom, Excise & Service Tax Tribunal
Cce, Delhi-I vs M/S.Bharat Petroleum Corporation Ltd on 29 June, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-DB Excise Cross Objection Application No.E/CO/130/06 & Excise Appeal No.E/1230/05-Ex [Arising out of Order-in-Appeal No.3/Central Excise/DLH/2005 dated 18.01.2005 passed by the Commissioner Central Excise (Appeals), Delhi-I]. For approval and signature: Honble Dr.Chittaranjan Satapathy,Member(Technical) Honble Mr.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? CCE, Delhi-I Appellant Vs. M/s.Bharat Petroleum Corporation Ltd. Respondent
Present for the Appellant :Shri.Nitin Anand, DR Present for the Respondent :Shri.B.L.Narasimhan, Advocate Coram:Honble Dr.Chittaranjan Satapathy,Member(Technical) Honble Mr.Ashok Jindal, Member (Judicial) Date of Hearing: 29.6.2010 Date of Decision: 29.6.2010 ORDER NO. _______________ DATED:29.6.2010 PER: Dr.Chittaranjan Satapathy Heard both sides.
2. This is an appeal relating to the year 2005. The ld. DR fairly states that no COD clearance is available to pursue this appeal before the Tribunal. As such, the appeal of the Department is dismissed for want of COD clearance with liberty to apply for restoration in the event of obtaining COD clearance later on. Cross objection filed by the respondent also stands disposed of.
(Dictated & Pronounced in the Open Court) (DR.CHITTARANJAN SATAPATHY) MEMBER (TECHNICAL) (ASHOK JINDAL) MEMBER (JUDICIAL) Anita