Custom, Excise & Service Tax Tribunal
Commissioner, C.Ex. & S.Tax, Vapi vs M/S Charak Pharma Pvt. Ltd on 1 April, 2016
In The Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
Appeal No.E/430/2011-DB; E/Early Hearing/11096/2015
[Arising out of OIA No.SKSS/299/Vapi/2010, dt.29.1.2.2010, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi]
Commissioner, C.Ex. & S.Tax, Vapi Appellant
Vs
M/s Charak Pharma Pvt. Ltd. Respondent
Represented by:
For Appellant: Shri N. Satwani, A.R. For Respondent: None For approval and signature:
Honble Dr. D.M. Misra, Member (Judicial) Honble Mr. P.M. Saleem, Member (Technical)
1. Whether Press Reporters may be allowed to see the No 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 their Lordships wish to see the fair copy of Seen the order?
4. Whether order is to be circulated to the Departmental Yes authorities?
CORAM:
HONBLE DR. D.M. MISRA, MEMBER (JUDICIAL) HONBLE MR. P.M. SALEEM, MEMBER (TECHNICAL) Date of Hearing/Decision:01.04.2016 Order No.A/10289 / 2016, dt.01.04.2016 Per: Dr. D.M. Misra Heard the ld.A.R. for the Revenue. None present for the Respondent.
2. This Miscellaneous Application is filed by the Revenue for early hearing of the Appeal, on the ground that arising out of the same Order-in-Appeal, the partys Appeals No.E/246, 1271, 1272, 551/2011, have been disposed by this Tribunal vide Order No.A/10064-10067/2014, dt.07.01.2014, by remanding the appeals to the Adjudicating authority for consideration of all issues afresh after following the principles of natural justice.
2. We find that on the same issue, this Tribunal after setting aside the order, has remanded the matter to the Adjudicating authority to consider all the issues afresh.
3. In the result, the present appeal filed by the Revenue for enhancement of penalty becomes infructuous, accordingly dismissed. The miscellaneous application for early hearing of the appeal is disposed off.
(Dictated and pronounced in the open court)
(P.M. Saleem) (Dr. D.M. Misra)
Member (Technical) Member (Judicial)
cbb
2