Custom, Excise & Service Tax Tribunal
Cce, Panchkula vs M/S. Shahabad Coop. Sugar Mills Ltd on 16 August, 2011
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. II
Central Excise appeal No. 914 of 2005
With C.O./20 of 2006-SM
[Arising out of Order-in-Appeal No. 16/AKG/PCK/2005 dated 10.1.2005 passed by the Commissioner Central Excise (Appeals), Delhi-III, Gurgaon].
Date of Hearing/decision: 16th August, 2011
For approval and signature:
Honble Shri D.N. Panda, Judicial Member;
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3
Whether Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
CCE, Panchkula Appellant
Vs.
M/s. Shahabad Coop. Sugar Mills Ltd., Respondent
Present for the Appellant : Shri R. Jaydev, SDR Present for the Respondent : Shri O.P. Batha, Consultant Coram: Honble Shri D.N. Panda, Judicial Member FINAL ORDER NO. DATED Per D.N. Panda:
The authorization at page 7 of appeal folder does not disclose how the order-in-appeal suffered under the law. Neither reasoning is given to show that the order-in-appeal is not legal or proper nor the authorizing authority has taken pain to understand the case since nothing is patent from the authorization dated 11.2.2005. In absence of any decision showing that Order-in-Appeal is neither legal nor proper Revenues appeal is not maintainable for which that is dismissed. Cross Objection is also dismissed. (Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER RK 2 E/914/05-SM 2