Custom, Excise & Service Tax Tribunal
M/S Vedant Clearing Agency vs Cce, Ghaziabad on 3 August, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
West Block No. 2, R.K. Puram, New Delhi 110 066.
Date of Hearing/Order : 3.8.2015
No. ST/COD/50648/2015 and ST/50807/2015
(Arising out of Order-in-Appeal No. GZB-EXCUS-000-APP-217-13-14 dated 22.1.2014 passed by the Commissioner of Central Excise, (Appeals), Ghaziabad)
For Approval & Signature :
Honble Mr. Justice G. Raghuram, President
Honble Mr. R.K. Singh, Member (Technical)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2.
Whether it would 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 the order?
4.
Whether order is to be circulated to the Department Authorities?
M/s Vedant Clearing Agency Appellant
Vs.
CCE, Ghaziabad Respondent
Appearance:
Shri R. Verma, Advocate - for the Appellant
Shri Rajeev Tandan, D.R. - for the Respondent
Coram : Honble Mr. Justice G. Raghuram, President
Honble Mr. R.K. Singh, Member (Technical)
F. Order No.52538/2015
Per Justice G. Raghuram :
No satisfactory cause is pleaded for condonation of the delay of 389 days in preferring this appeal.
2. Appeal is preferred against the order dated 22.1.2014 passed by the Commissioner (Appeals), Ghaziabad. Against this order, the appellant preferred Writ Tax No. 548/2014 before the Allahabad High Court. The said writ petition was dismissed on 8.9.2014 on the ground of availability of a statutory appellate remedy to this Tribunal. The appellant however, preferred this appeal on 20.2.2015. No reasons are pleaded for the substantial delay between the date of dismissal of writ petitions on 8.9.2014 and filing of their appeal on 20.2.2015.
3. For the aforesaid reasons, COD application is dismissed and consequently the appeal also stands dismissed.
(Justice G. Raghuram) President (R.K. Singh) Member (Technical) RM 1