Custom, Excise & Service Tax Tribunal
Cce, Indore vs M/S Mittal Appliances Limited on 27 March, 2009
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi COURT-I Date of hearing/decision:27.03.2009 Customs Appeal No. 588 of 2006 with C.O. No. 11 of 2007 [Arising out of Order-in-Appeal No. IND-I/272/2006 dated 28.7.2006 passed by the Commissioner (Appeals) Customs & Central Excise, Indore]. For approval and signature: Honble Mr. Justice R.M.S. Khandeparkar, President Honble Mr. M. Veeraiyan, Member (Technical) ,,,,,,,,,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, Indore Appellant Vs. M/s Mittal Appliances Limited Respondent
Appearance:
Appeared for the Appellant Mr. Fateh Singh, DR Appeared for the Respondent None Written submission.
Coram: Honble Mr. Justice R.M.S. Khandeparkar, President Honble Mr. M. Veeraiyan, Member (Technical) Oral Order No.____________________ Per Justice R.M.S. Khandeparkar:
Learned DR appeared for the appellant. None is present for the respondent. However, a written submission received on behalf of the respondent in the office of the Tribunal. The said submission discloses that an appeal filed by the Department for subsequent period between the same parties relating to same matter has already been disposed of by this Tribunal vide order dated 03.02.2009 whereby the order of the lower authority has been set aside and the matter has been remanded to the Assistant Commissioner for fresh consideration. As the issues involved in both the matters are same and one matter has already been remanded to the lower authority for fresh consideration, it would be appropriate to set aside the impugned order and remand this matter to the concerned authorities with the direction that both the matters should be decided by the same officer simultaneously. Appeal accordingly stands disposed of with the said direction.
2. As none present for the respondent, cross-objections stand dismissed for default.
(Justice R.M.S. Khandeparkar) President (M. Veeraiyan) Member (Technical) /Pant/