Custom, Excise & Service Tax Tribunal
M/S. Kores (India) Ltd vs Cce, Indore on 6 January, 2009
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
BENCH Excise
E/1918-25/98
M/s. Kores (India) Ltd. Appellant
vs
CCE, Indore Respondent
Coram : Honble Mr. D.N.PANDA, JUDICIAL MEMBER
Honble Mr. RAKESH KUMAR, MEMBER TECHNICAL
Appeared for the Appellant : Shri Ramesh Nair, Adv.
Appeared for the Respondent: Shri Anil Khanna, DR
Date of Hearing: 6.1.09
ORDER
Ld. Counsel Shri Ramesh Nair submits that in Civil Writ Petition No.2131 of 2000, the order passed by the Tribunal on 27.6.2000 was challenged before the Honble High Court of Madhya Pradesh. Honble High Court remanded the matter to the Ld. Adjudicating Authority by order dt.17.11.05. While doing so, time frame of four months was fixed to decide the matter afresh. When the Revenue could not proceed to complete adjudication within four months, they moved an application for extension of the date. That matter was registered as MCC No.539/2006. But that matter was withdrawn with liberty to move a fresh application. Against that MCC, an order was passed by Honble Court on 21.9.07. Revenue being aggrieved, again moved an application before the Honble Court. The second application of Revenue was registered as MCC No.375/08. But the second Misc. application of Revenue was dismissed by order dt.20.6.08. Against that order again MCC was filed and registered MCC No.971/08. While disposing this application, the Honble Court clarified that the matter having been remanded to the adjudicating authority, that authority shall dispose the appeal. Due to confusion the matter was remanded to the Tribunal. In view of such confusion, the present appeal has again been listed before the Bench Today. Therefore, in view of clear direction of the Honble High Court of Madhya Pradesh, the Appellants grievance now is before the adjudicating authority and the present appeal listed does not call for any decision for the reason that the matter itself was set aside by the Honble High Court in Civil Writ Petition No.2131 of 2000 disposed on 17.11.05.
2. Ld. DR appearing on behalf of the Revene agrees to the aforesaid factual position.
3. Heard both sides and perused the record. We direct the Registry to delete the appeal from its register in view of the aforesaid disposal of the case by Honble High Court of Madhya Pradesh.
Order dictated in the open Court.
(D.N.Panda) Judicial Member (Rakesh Kumar) Member Technical km