Custom, Excise & Service Tax Tribunal
C.C.E. Cus. & S.Tax, Daman vs M/S Kaisha Manufacturers Pvt. Ltd on 19 January, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, O-20, NMH Compound Ahmedabad Central Excise Appeal No.195 of 2011 Arising out of the order-in- original No.04/MP/DAMAN/2010 dated 20.8.2010 passed by the Commissioner , Central Excise, Customs & Service Tax, Daman. C.C.E. Cus. & S.Tax, Daman .. Appellant Vs. M/s Kaisha Manufacturers Pvt. Ltd. Respondent
Appearance:
Present Shri S.N. Gohil, A.R. for the Appellant-Revenue None for the Respondent-Assessee [adjournment request] Coram: Honble Dr. D.M. Misra, Member (Judicial) Honble Mr. Ashok K. Arya, Member (Technical) Date of hearing/decision: 19.1.2017 Final Order No. A/10129/2017 Per Dr. D.M. Misra:
Heard Ld AR for the Revenue. None present on behalf of the respondent -assessee. The Respondent requested for adjournment.
2. This appeal is filed by the Revenue against Order- in -original No. 04/MP/DAMAN/2010 dated 20.8.2010 passed by the Commissioner of Central Excise, Customs and Service Tax, Daman.
3. After going through the records, it is found that the relevant statements/relied upon documents in the proceeding were not filed with the appeal. In absence of relevant statements/relied upon documents, it would be difficult to analyse the evidences and consider the grounds set out in the Appeal challenging Order of lower authorities. We do not see any reason to adjourn the matter.
4. In the result, the appeal filed by the Revenue is dismissed as non-maintainable. However, the Appellant-Revenue is at liberty to revive their appeal on production of the relevant statements/relied upon documents in the proceeding within a reasonable period of time as per law.
5. Appeal is dismissed.
(Ashok K.Arya) (Dr. D.M. Misra)
Member (Technical) Member (Judicial)
scd/
Appeal No.E/195/2011
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