Jharkhand High Court
Commissioner Of Central Excise And ... vs M/S Tinplate Company Of India Limited on 27 April, 2022
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Deepak Roshan
IN THE HIGH COURT OF JHARKHAND AT RANCHI
T.A. No. 14 of 2021
With
T.A. No. 13 of 2021
Commissioner of Central Excise and Service Tax, Jamshedpur
(Now Commissioner of CGST & Central Excise, Jamshedpur)
--- --- Appellant (both cases)
Versus
M/s Tinplate Company of India Limited -- --- Respondent (both cases)
CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Deepak Roshan
Through video conferencing
---
For the Appellant : Mr. P.A.S. Pati, Ranjana Mukherjee, Advs.
For the Respondent : Mr. Sumeet Gadodia, Adv.
---
06/27.04.2022 Both the appeals suffer from the same defect which is as under :-
(i) Hard copy filed in instant case differ from e-mail copy filed vide
token no.3467 / 3468 respectively dated 01.07.2021. They have been tagged together as they relate to same issue vis-a-vis the same respondent assesse. The nomenclature of the hard copy filed has got interchanged with the soft copies of the respective appeals. In order to remove that defect, earlier time was granted but learned counsel for the appellant Mr. P.A.S. Pati submits that unless such a direction is issued to the office, since the respective appeals have already been instituted, their memo cannot be interchanged. I.A. Nos. 663 of 2022 and 664 of 2022 have been filed in the respective appeals with such a prayer.
In the light of what has been stated in the I.A. and on consideration of the submissions of learned counsel for the appellant in order to resolve this intractable issue, learned counsel for the appellant is required to undertake due diligence in presence of the authorized Court officials and get respective memo of appeal interchanged with the other one, so that they tally both in the e-filing no. as also the hard copy filing no.
Two weeks' time is allowed for the said purposes. Office to cooperate. Respective I.A. Nos. 663 of 2022 and 664 of 2022 are accordingly disposed of.
(Aparesh Kumar Singh, J) (Deepak Roshan, J) Shamim/