Custom, Excise & Service Tax Tribunal
M/S. Contessa Commercial Co vs Cc, Amritsar on 1 April, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block 2, R.K.Puram,New Delhi-110066
Principal Bench, New Delhi.
C/448-460/06
M/s. Contessa Commercial Co.
(P) Ltd. & Ors. Appellant
Versus
CC, Amritsar Respondent
C/149-153/07 CC, Amritsar Appellant Versus M/s. Contessa Commercial Co.
(P) Ltd. & Ors. Respondent
Appearance
Shri Kamaljit Singh, Adv. For Appellants
S/Sh. Sumit Kumar & Vijay Kumar, DRs for Respondent
Coram: Honble Mr. D.N.PANDA, MEMBER(JUDICIAL)
Honble Mr. RAKESH KUMAR, MEMBER (TECHNICAL)
Date of decision: 1.4.2010
Misc. Order No.______________
Sh. Kamaljit Singh, learned Counsel submits that the cause list of the week beginning from 5.4.2010 to 9.4.2010 did not appear in the Web Side on Friday i.e. on 2.4.2010 for which lawyers could not prepare the case under confusion as to whether matters shall be taken up for hearing. In view of such a difficulty, the main party in this case which is Contessa Commercial Co. (P) Ltd. & Others could not appear. Present is a consequence one and that is in relation to personal penalty. He suggests that it would be proper for the Bench to hear the main party for concluding the consequences against the personal penalty in the present appeal represented by him. Therefore, he seeks two weeks time and also prays for issue of notice to the main party.
2. Considering the difficulties expressed as above by the learned Counsel, we direct the Registry to list this matter on 29.4.2010 and issue notice expeditiously without any delay. It is made clear that the order-in-original having been passed on 6.1.06 and stay order was passed on 17.8.06 waiving the requirement of pre-deposit, no adjournment shall be granted on that day which otherwise shall cause prejudice to the interest ofRrevenue.
3. We direct the Registry to serve notice to all concerned parties through the officers of the Department for which learned DR shall co-operate with Registry. Similar such steps should also be taken for the departmental appeal Nos.C/149-153/07 and connected with this group appeals. We also direct the Registry to send copies of the notice to the Bar for the information of the Members of the Bar and to communicate to the concerned Advocates. This will be the last chance for this case to decide on merit in the event of failure by parties to .
4. If any of the parties fails to cause appearance on the aforesaid date, we make it clear that the parties involved in the above group of appeals shall be dealt in accordance with law. If they fail to appear on the aforesaid date, the stay order dt.17.8.06 shall stand vacated and the Department shall be at liberty to realize its dues in accordance with law.
5. Registry to explain on the aforesaid date of hearing why the cause list did not appear in Web side.
(Rakesh Kumar) (D.N.Panda)
Member(Technical) Member(Judicial)
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