Custom, Excise & Service Tax Tribunal
Cce, Meerut-Ii vs M/S. Rana Sugar Ltd on 2 July, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Date of Hearing/Decision:02.07.2012
Excise Appeal No.E/1310/2010-SM
[Arising out of Order-in-Appeal No.66-67-CE/MRT-II/2010 dated 25.02.2010 passed by the Commissioner (Appeals), Customs & Central Excise, Meerut-II]
CCE, Meerut-II Appellant
Vs.
M/s. Rana Sugar Ltd. Respondent
Present for the Appellant :Shri.Bharat Bhushan, SDR Present for the Respondent :None Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER ORDER NO. _______________ DATED:02.07.2012 PER: D.N.PANDA None present for the respondent.
2. Revenue has filed appeal against Rana Sugar Ltd. without making Shri Mohan Singh as respondent while prayer in appeal is against the order passed by learned Commissioner (Appeals) in the case of such authorised representative of that company.
3. Revenues appeal appears to be against authorised signatory Shri Mohan Singh, Sr. Personnel Manager of Rana Sugar Ltd. Ld. Commissioner (Appeal) in para 6 of the order brought out that for no evidence establishing imputation of charge against above authorised signatory, he set aside the original order against that appellant who was before him.
4. Para 4 of the adjudication order does not impute the respondent Shri Mohan Singh, SR. Personnel Manager with any cogent evidence questing his conduct. Accordingly, Revenues appeal is dismissed. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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