Custom, Excise & Service Tax Tribunal
M/S A.J. Casting Pvt. Ltd vs Commissioner Of C.Ex. & S.Tax on 2 December, 2016
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad Appeal No.E/547,548/2012 [Arising out of OIA No.CS/211/DMN/NDMN/2011-12, dt.27.03.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Daman] 1. M/s A.J. Casting Pvt. Ltd. 2. Shri Rajendra Singh Arora, Appellants Vs Commissioner of C.Ex. & S.Tax, Daman Respondent
Represented by:
For Appellant: None For Respondent: Shri S.K. Shukla, A.R. For approval and signature:
Honble Dr. D.M. Misra, Member (Judicial)
1. Whether Press Reporters may be allowed to see the No 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 Seen the order?
4. Whether order is to be circulated to the Departmental Yes authorities?
CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) Date of Hearing/Decision:02.12.2016 Order No.A/ 11688-11689/2016, dt.02.12.2016 Per: Dr. D.M. Misra None present for the Appellant. Heard the learned Authorised Representative for the Revenue. The appeals are listed on 18.12.2015, 17.08.2016, 23.09.2016 and today i.e. 02.12.2016.
2. These appeals are filed against OIA No.CS/211/DMN/NDMN/ 2011-12, dt.27.03.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Daman.
3. The learned Authorised Representative for the Revenue submits that the relevant documents viz. Panchnama, statements have not been filed along with the appeal paper book. I find that the said documents are necessary for considering their submission in assailing the impugned Order. In the result, the appeals are dismissed as non-maintainable. However, the appellants are at liberty to file all relevant documents and revive their appeals within a reasonable period of time as per law.
4. Appeals dismissed.
(Dictated and pronounced in the open court) (Dr. D.M. Misra) Member (Judicial) Cbb 2