Custom, Excise & Service Tax Tribunal
Commr. Of Central Excise, Bbsr Ii vs M/S Sail on 24 September, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
MA-272/11
& Ex. Appeal No.85/2000
Arising out of O/A No.134/CE/GUW/99 dated 05.10.1999 passed by Commr. of Central Excise (Appeals), Guwahati.
For approval and signature:
SHRI S. K. GAULE, HONBLE TECHNICAL MEMBER
DR. D. M. MISRA, HONBLE 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 His Lordship wishes to see the fair copy
of the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Commr. of Central Excise, BBSR II
APPELLANT(S)
VERSUS
M/s SAIL
RESPONDENT (S)
APPEARANCE Shri A. K. Biswas, Supdt. (A.R.) for the Department Shri A. R. Madhavan Rao, Advocate for the Respondent (s) CORAM:
SHRI S. K. GAULE, HONBLE TECHNICAL MEMBER DR. D. M. MISRA, HONBLE JUDICIAL MEMBER DATE OF HEARING & DECISION : 24. 09. 2012 ORDER NO.. Per Shri S. K. Gaule :
Heard both sides. The Revenue filed this application for restoration of appeal.
2. The respondent is a public sector undertaking and the appeal was filed on 16th February, 2000 and the appellant-revenue did not produce clearance from COD nor produced any evidence that their application for clearance from COD is pending on 17.02.2011 when the Honble Supreme Court has passed an order in the case of Electronic Corporation of India Ltd. (ECIL) Vs. Union of India reported in 2011 (265) ELT 11 (SC). In these circumstances, the appeal is accordingly dismissed. Miscellaneous application is disposed off. Dictated and pronounced in the open Court.
Sd/ Sd/
( DR. D. M. MISRA ) ( S.K.GAULE )
JUDICIAL MEMBER TECHNICAL MEMBER
mm
2
Ex. Appeal No.85/2000