Calcutta High Court
Commissioner Of Central Excise vs M/S Giriraj Industries on 27 August, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
1
CEXA No. 48 of 2008
G.A.No.1698 of 2008
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction(Central Excise)
ORIGINAL SIDE
COMMISSIONER OF CENTRAL EXCISE,KOLKATA-II Plaintiff/Petitioner/Applicant
Versus
M/S GIRIRAJ INDUSTRIES Defendant/Respondent
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 27th August, 2008.
The Court : We have perused the order passed by the Tribunal. Wehave heard the learned Advocates for the parties. We have found that the Tribunal has extensively dealt with the matter and came to the conclusion as follows :
"Heard the ld.SDR and perused the record. The record reveals that for the cause of action that arose on 27.11.2002 it took fifteen months for issuance of show cause notice and finally issued on 05.03.2004. This ground alone is enough to direct that the proceeding was initiated without any seriousness and without following due process of law. Such a latch makes the Revenue's appeal fatal. Consequently, Revenue's appeal is dismissed."
Hence, We do not find any reason to interfere with the order so passed by the learned Tribunal. Further, there is no illegality or irregularity in the order so passed by the learned Tribunal. Wee also find that no substantial question of law is involved in this appeal. Hence both the appeal and the applications are dismissed. 2 All parties concerned are to act on a signed copy of the minutes of this order on the usual undertakings.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) km