Custom, Excise & Service Tax Tribunal
Archit International vs Cc (Preventive), Amritsar on 23 May, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Appeal No.C/31/2010
(Arising out of OIA No.112/Cus/Ldh/09 dt.20.10.2009 passed by CC & CE (Appeals), Chandigarh-I)
Archit International Appellant
Vs.
CC (Preventive), Amritsar Respondent
And Appeal No.C/32/2010 (Arising out of OIA No.110-111/Cus/Ldh/09 dt.20.10.2009 passed by CC & CE (Appeals), Chandigarh-I) Om International Appellant Vs. CC (Preventive), Amritsar Respondent Present for the Appellant: None Present for the Respondent: Shri Sanjay Jain, DR Date of hearing/Decision: 23.05.2014 Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER NO.52336-52337/2014 PER: D.N.PANDA We do not find it is a productive exercise to keep appeals pending in the Tribunal when there is small amount of refund claim of Rs.50,623/- in Appeal No.C/31/2010 and refund claim Rs.1,05,096/- in Appeal No.C/32/2010 are invovled. Ld.Commissioner (Appeals) brought out that there was failure to fulfil the condition of Notification No.102/07-Cus dated 14.09.2007 for which refund was not admissible to the a appellant. There is no good ground available in the memo of appeal to contradict the findings of ld.Commissioner (Appeals). Accordingly both appeals are dismissed.
(Dictated & pronounced in the open court)
(MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMEBR JUDICIAL MEMBER
mk
5
5
Appeal No.C/31-32/10