Custom, Excise & Service Tax Tribunal
Cce, Visakhapatnam vs M/S. Psl Ltd on 28 October, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH, CHENNAI E/570/2008 (Arising out of Order in Original No. 34/2005-06 (R.P) dated 20.03.2006, passed by the Commissioner of Central Excise, Visakhapatnam). CCE, Visakhapatnam : Appellant Vs. M/s. PSL Ltd. : Respondent
Appearance Shri V.V. Hariharan, JCDR, for the appellant Shri K.S. Venkatagiri, Adv., for the respondent CORAM Honble Dr. CHITTARANJAN SATAPATHY, Technical Member Honble Shri. P.K. DAS, Judicial Member Date of hearing : 28.10.09 Date of decision : 28.10.09 Final Order No._____________ Per: Dr. Chittaranjan Satapathy Heard both sides. This is an appeal filed by the department against the impugned order passed by the adjudicating Commissioner. Shri V.V. Hariharan, Ld. JCDR appearing for the department confirms that in the impugned order, direction was given for issuing a fresh Show Cause Notice for initiation of fresh adjudication proceedings. He, further states that in pursuance of the direction contained in the impugned order, fresh show cause notice has since been issued and fresh adjudication proceedings has started.
2. Shri K.S. Venkatagiri, Ld. Advocate appearing for the respondents confirms receipt of the fresh show cause notice. As such, we find that the impugned order has since been implemented. Therefore, the appeal filed by the department has become infructuous and the same is dismissed.
(Order dictated and pronounced in the open Court)
(P.K. DAS) (Dr. CHITTARANJAN SATAPATHY)
JUDICIAL MEMBER TECHNICAL MEMBER
BB
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