Custom, Excise & Service Tax Tribunal
M/S. Cochin Shipyard Ltd vs Cce, Cochin on 17 January, 2011
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench Division Bench
Court I
Date of Hearing: 17/01/2011
Date of decision:17/01/2011
Appeal No.ST/837/09;
Appn. No.ST/St/506/09
(Arising out of Order-in-original No.21/2009/ST dt. 20/7/2009
passed by CCE,C&ST, Cochin)
For approval and signature:
Honble Mr. M.V.Ravindran, Member(Judicial)
Honble Mr. P.Karthikeyan, Member(Technical)
1.
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordship wish to see the fair copy of the Order?
Seen
4.
Whether Order is to be circulated to the Departmental authorities?
Yes
M/s. Cochin Shipyard Ltd.
..Appellant(s)
Vs.
CCE, Cochin
..Respondent(s)
Appearance Mr. P. Gopinath, Advocate for the appellant. Mr. D.P. Nagendra Kumar, Jt.CDR for the Revenue.
Coram:
Honble Mr. M.V.Ravindran, Member(Judicial) Honble Mr. P.Karthikeyan, Member(Technical) FINAL ORDER No._______________________2011 Per M.V.Ravindran After hearing both sides and perusal of the records, we find that appellant is a PSU and clearance of Committee on Disputes has not been filed by the appellant. We also find that appeal has been filed in October, 2009. Hence, we dismiss the appeal for want of COD clearance with liberty to the assessee to file an application for restoration of appeal, on receipt of COD clearance. Consequently, Stay petition also disposed off. (Pronounced and dictated in open court) (P.KARTHIKEYAN) MEMBER (TECHNICAL) (M.V.RAVINDRAN) MEMBER (JUDICIAL) Nr 2