Custom, Excise & Service Tax Tribunal
Commissioner Of Customs (Port), ... vs ) M/S. Office Devices on 29 July, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
1) CUSTOMS APPEAL NO.81/09
2) CUSTOMS APPEAL NO.82/09
3) CUSTOMS APPEAL NO.112/09
4) CUSTOMS APPEAL NO.113/09
5) CUSTOMS APPEAL NO.149/09
[ARISING OUT OF THE FOLLOWING ORDERS-IN-APPEAL:-
FOR SL.NO.(1):O/A.NO.KOL/CUS/CKP/365/08 DATED 30.10.08;
FOR SL.NO.(2):O/A.NO.KOL/CUS/CKP/361/08 DATED 30.10.08;
FOR SL.NO.(3):O/A.NO.KOL/CUS/CKP/319/08 DATED 21.10.08;
FOR SL.NO.(4):O/A.NO.KOL/CUS/CKP/318/08 DATED 21.10.08;
FOR SL.NO.(5):O/A.NO.KOL/CUS/CKP/421/08 DATED 21.11.08;
- ALL PASSED BY COMMISSIONER OF CUSTOMS (APPEALS), KOLKATA.]
SHRI S. S. KANG, HONBLE VICE PRESIDENT
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 His Lordship wishes to see the fair copy
of the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
COMMISSIONER OF CUSTOMS (PORT), KOLKATA
APPELLANT(S)
VERSUS
1) M/S. OFFICE DEVICES
2) M/S. USHA ENTERPRISES
3) M/S. CENTRAL MACHINERY & SPARES
4) M/S. DEVINDER SINGH SHANT
5) M/S. KISHAN KUMAR KEJRIWAL
RESPONDENT(S)
APPEARANCE SHRI A. K. SHARMA, JDR FOR THE APPELLANT COMMISSIONER;
NONE FOR SL. NOs.1&2; SHRI B.N.PAL, ADVOCATE FOR SL NOs.3&4; AND SHRI ARIJIT CHAKRABORTY, ADVOCATE FOR SL.NO.5 ALL ON BEHALF OF THE RESPONDENTS.
CORAM:
SHRI S. S. KANG, HONBLE VICE PRESIDENT DATE OF HEARING & DECISION : 29.07.2009 ORDER NO Per Shri S. S. Kang:
Heard both sides. A common issue is involved in all the above five cases. Therefore, all the Appeals are being taken up together for disposal.
2. The Revenue filed these Appeals against the impugned Orders passed by the Commissioner (Appeals). As per the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, a Memorandum of Appeal to the Tribunal shall be in the relevant form and every Memorandum of Appeal shall set forth concisely and under distinct heads the grounds of appeal; and that shall also be signed and verified by the Applicant or the Principal Officer duly authorized to sign the Memorandum of Appeal. The present Appeals are filed without signing or verifying the Memorandum of Appeals. Hence, all the Appeals are dismissed.
Pronounced and dictated in the open Court.
Sd/-
(S. S. KANG) VICE PRESIDENT DUTTA/ 4 CUS.APPs.81,82,112,113 & 149/09