Custom, Excise & Service Tax Tribunal
M/S K. P.Agarwal & Company vs Commissioner Of Customs (Appeals), ... on 12 December, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
SP-75081/14
& Cus. Appeal No.75044/14
Arising out of O/O No.Kol./Cus/ADC/29/2012 dated 31.01.13 passed by Commr. of Customs (Appeals), Kolkata.
For approval and signature:
DR. D. M. MISRA, HONBLE JUDICIAL MEMBER
DR. I. P. LAL, HONBLE TECHNICAL 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? :
M/s K. P.Agarwal & Company
APPELLANT(S)
VERSUS
Commissioner of Customs (Appeals), Kolkata
RESPONDENT (S)
APPEARANCE Shri K. Bhattacharjee, Advocate, for the Appellant (s) Shri S. P. Pal, Appraiser, (A.R.) for the Department CORAM:
DR. D. M. MISRA, HONBLE JUDICIAL MEMBER DR. I. P. LAL, HONBLE TECHNICAL MEMBER DATE OF HEARING & PRONOUNCEMENT : 12. 12. 2014 ORDER NO.FO/A/75718/2014 Per Dr. D. M. Misra :
This is an application filed seeking waiver of predeposit of Customs duty of Rs.16.40 lakhs and penalty of Rs.1.00 lakhs imposed under Section 112 (a) of the Customs Act, 1962.
2. At the outset, the ld. A.R. for the Revenue, raises a preliminary objection, submitting that the present Appeal is filed against the Stay Order No.41/CUS(Apprd.)/Kol.(P)/2013 dated 11.11.2013 passed by Commissioner (Appeals) of Customs, Kolkata. He submits that the Appeal is thus not maintainable before this Tribunal.
3. The ld. Advocate for the Applicant, does not dispute the said fact. He submits that they have not received any final order from the Office of the ld.Commissioner (Appeals).
4. After hearing from both sides, we find that the present Appeal is filed against an Interim Order of the ld.Commissioner (Appeals), which is, in our opinion, not maintainable. Consequently, the Appeal is dismissed being non-maintainable. Stay Petition disposed.
( Dictated and pronounced in the open Court)
Sd/ Sd/
(DR. I.P.LAL) (DR. D.M.MISRA)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
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2
Cus. Appeal No.75044/14