Custom, Excise & Service Tax Tribunal
Shri Devi Das Garg vs Cce, Delhi I on 7 January, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. II DATE OF HEARING : 07/1/10. Excise Appeal No. 266 of 2006 with Misc. Application No. 989 of 2009 Shri Devi Das Garg Appellant Versus CCE, Delhi I Respondent Excise Appeal No. 267 of 2006 with Misc. Application No. 990 of 2009 Shri Rakesh Kumar Garg Appellant Versus CCE, Delhi I Respondent Excise Appeal No. 268 of 2006 with Misc. Application No. 991 of 2009 Shri Santosh Kumar Garg Appellant Versus CCE, Delhi I Respondent Appearance Shri K. Kant, Advocate for the appellant. Shri S.K. Panda, Authorized Representative (Jt. CDR) for the Respondent. CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member Order No. ________________ Dated : ,,,,,,,,,,,_____________ ORDER
Per. D.N. Panda :-
Learned Counsel Shri Kant mentions that the stay order passed on 12/04/2006 has been carried out. But for one reason or other the matter not being reaching, stay was extended upto 24/11/09. For no hearing of the matter, since the matter could not reach on that day, appellants interest has been prejudiced for which he prays that the stay may be extended till disposal of the appeal.
2. Against above proposition of the counsel, revenue opposes for extension of stay, as huge revenue is involved in this matter. So also mentioned by revenue that an early hearing of this appeal may be granted and the matters disposed expeditiously.
3. Having heard both the sides and considering genuine difficulties of listing of the matter and also sitting of the benches, it would be proper for Registry to list this matter on 19th of January 2010 before appropriate bench for expeditious disposal in view of high stake involved, for which both sides undertake today that they shall not seek adjournment on that date. Both should take notice today. In absence of any of the parties on the above date, the matter shall be decided ex-parte on the basis of materials borne by records. Till then, stay shall continue as ordered earlier.
4. Revenue mentions to list this matter on top of the list. It would be preferable to list of this matter as item 1 on the day on which the matter shall be listed.
5. At the end of recording of this order, it was mentioned by the learned counsel that if for any reason, the bench does not sit, the appellant shall be prejudiced since stay is being extended till 19/01/2010. We make it clear that the gravity of the matter having been appreciated, both parties are at liberty to mention before Court No. 1 for appropriate order on that day if the matter is not listed before any court.
6. In the appeal case No. E/1152 of 2006 learned counsel mentions that the appellants case is also of similar nature as that of the appellants case in appeals case No. E/266 to E/268 of 2006. Therefore the appellant prays that this matter may also be listed alongwith the three matters listed today as serial No. 15, 16, 17 of cause list directed to be listed on 19/01/2010. Similar order passed above applies to this appeal also. Notice taken by both sides.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member PK