Custom, Excise & Service Tax Tribunal
Cce, Meerut-I vs M/S Indo German Brakes Linings (P) Ltd on 1 November, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Date of Hearing : 1.11.2011 Excise Appeal No. 2738 of 2005 [Arising out of Order-in-Appeal No. 47-CE/Appl/Noida/2005 dated 20.4.2005 passed by the Commissioner (Appeals), Central Excise, Noida) Coram: Honble Shri S.S. Kang, Vice President Honble Shri Mathew John, Member (Technical) 1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Department Authorities? CCE, Meerut-I Appellant Vs. M/s Indo German Brakes Linings (P) Ltd. Respondent
Appearance:
Appeared for Appellant : Shri S.R. Meena, DR
Appeared for Respondent : Shri Rajesh Gupta, C.A.
CORAM: Honble Shri S.S. Kang, Vice President
Honble Shri Mathew John, Member (Technical)
Order No.dated.
Per S.S. Kang :
Heard both sides.
2. Revenue filed this appeal against the order passed by the Commissioner (Appeals) whereby the matter was remanded to the adjudicating authority for factual verification.
3. The respondent submitted that in pursuance to the impugned order passed by the Commissioner (Appeals), the matter was again adjudicated by the adjudicating authority. Against that adjudication order, the present respondent filed appeal and Commissioner (Appeals) also allowed the appeal. Against the order passed by the Commissioner (Appeals), Revenue filed appeal which is pending in the Tribunal.
4. In these circumstances as in pursuance to the present impugned order adjudication proceeding has already completed, therefore the present appeal is dismissed as infructuous. (Dictated & pronounced in open Court) (S.S. Kang) Vice President (Mathew John) Member (Technical) RM