Custom, Excise & Service Tax Tribunal
M/S Euro Cotspin Ltd vs Cce, Chandigarh on 27 March, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. II Excise Appeal No. 2904 of 1999 M/s Euro Cotspin Ltd. Appellant Versus CCE, Chandigarh Respondent Excise Appeal No. 2905 of 1999 Shri J.C. Khandelwal, Director Appellant Versus CCE, Chandigarh Respondent Excise Appeal No. 2095 of 2001 CCE, Jaipur Appellant Versus M/s Modern Polyster Yarn Respondent Appearance Shri R.N. Parekh, Advocate for the appellant (M/s Euro Cotspin Ltd.) and Shri Hemant Bajaj, Advocate for the appellalnt (M/s Modern Polyster Yarn) Shri Virender Choudhary, Authorized Representative (DR) for the Respondent. CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member DATE OF HEARING : 27/03/2009. Order No. ________________ Dated : ,,,,,,,,,,,_____________ ORDER
Per. D.N. Panda :-
Shri R.N. Parekh, learned Counsel in Appeal Case No.2904/99 placed that he has been engaged in this matter for appearance. However to file an appropriate Vakalatnama he shall require sometime. Also he submits that a senior Counsel shall argue this matter whose consent is awaited. He precisely submits that this matter was before Honble Supreme court in Civil Appeal No. 4989-4990 of 2001 alongwith Civil Appeal No. 5418 of 2002. Those appeals were disposed by a common order dated 22/03/07. Consequent upon direction of the Honble Supreme Court, the matter shall be reheard by the Tribunal. He, therefore, prays that the matter may be called in June 2009 so that the appellant shall get opportunity to appear and explain the matter through its senior Counsel, in view of gravity of the matter.
2. Shri Hemant Bajaj, causes appearance in Appeal No. E/2095 of 2001. He submits that while the principal matter is taken up, this appeal which was filed by Revenue, may be heard and disposed commonly.
3. Learned DR Shri Choudhary appeared on behalf of the Revenue. He agrees that in view of gravity of the matter, the matter shall take time for hearing and in view of difficulties narrated by the other side, the Bench may grant appropriate adjournment. However, expeditious disposal of the matter shall meet the end of justice.
4. Heard both sides and perused the records. We have not noticed appearance of any body in appeal case No. E/2905 of 1999. However, the principal appellant having narrated certain difficulties as above, we adjourn the matter and fix the hearing on 20th April 2009. We are not inclined for further adjournment, in view of the matter being aged from 1999 and the learned DR appearing submits that any further delay may cause peril to the interest of Revenue.
5. Learned DR and learned Counsel Shri R.N. Parikh and Shri Hemant Bajaj take notice of hearing as aforesaid, for the respective parties for which they appeared today. We grant an opportunity to the appellant in appeal case No. 2905 of 1999 to appear on the above date fixed to get proper opportunity of hearing. We make it clear to all parties that failure of any of the parties on 20th April 2009 to appear shall compel the matter to be decided ex-parte.
6. Shri R.N. Parikh having filed memo of appearance that has been taken into account and also the certified copy of the decision of the Honble Supreme Court filed today is also taken into record.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member PK