Customs, Excise and Gold Tribunal - Delhi
M/S. Mauria Udyog Ltd., vs Cce, Delhi on 20 March, 2001
ORDER
K. Sreedharan
1. When the appeal came up for orders today, appellant who was personally representing his case submitted that he is prepared to deposit the entire duty demanded and the penalty imposed by the impugned order as condition precedent for entertaining the appeal. On this submissions he wants this Tribunal to hear the appeal on merit.
2. Aggrieved by the order of the Commissioner imposing a lesser amount by way of penalty, an appeal was preferred by the Revenue against the order impugned in this appeal. That appeal of the Revenue was dismissed by this Tribunal. Consequently, the order impugned got merged in the order of this Tribunal. In such a situation, learned DR submitted that appeal filed by the party against the impugned order can not now be entertained because the order under challenge has been confirmed by this Tribunal, while dismissing the appeal preferred by the Revenue. We find much force in this submission made by the learned DR.
3. In the circumstances stated above, we are of the view that the appeal preferred by party can not now be dealt with on merits. The order impugned got merged in the order of this Tribunal, as a result of the dismissal of the appeal preferred by the Revenue. Consequently, appeal preferred by the party is dismissed.
(Pronounced & dictated in the open Court).