Custom, Excise & Service Tax Tribunal
Aurangabad Electricals Ltd vs Commissioner Of Central Excise, ... on 10 December, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPEAL No.E/2824/06 (Arising out of Order-in-Original No.24/CEX/2006 dated 26/06/2006 passed by Commissioner of Central Excise, Aurangabad) For approval and signature: Honble Mr. P.G. Chacko, Member (Judicial) Honble Mr. S.K. Gaule, Member (Technical) ======================================================
1. Whether Press Reporters may be allowed to see : No 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 Their Lordships wish to see the fair copy : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== Aurangabad Electricals Ltd., Appellant Vs. Commissioner of Central Excise, Aurangabad Respondent Appearance:
Shri M.P.S. Joshi, Advocate for appellant Shri.H.A Sayyed, JDR, for respondent CORAM:
Honble Mr. P.G. Chacko, Member (Judicial) Honble Mr. S.K. Gaule, Member (Technical) Date of Hearing: 10/12/2010 Date of Decision:10/12/2010 ORDER NO
1. This appeal has arisen for mention from time to time during the pendency of a civil appeal No.2694/06 before the Supreme Court. Four appeals including an appeal of M/s.Aurangabad Electricals Pvt. Ltd. were disposed of by this bench by a remand order dated 20/12/2005, whereupon the Commissioner of Central Excise passed order dated 25/04/2006, which is under challenge in appeal No.E/2824/06 filed by the company. Meanwhile, the above civil appeal filed by the company against the Tribunals order dated 20/12/2005 was disposed of by the Honble Supreme Court by a remand order dated 12/11/2010 vide Aurangabad Electricals Pvt. Ltd. Vs. Commissioner of Central Excise & Customs 2010-TIOL-92-SC-CX. The matter stands remanded to this Tribunal and accordingly, the four appeals which had been disposed of on 20/12/2005 will have to be heard again for fresh disposal. In this scenario, the order-in-original dated 25/04/2006 passed by the Commissioner in pursuance of our remand order dated 20/12/2005 has become infructuous and consequently the present appeal No.E/2824/06 is liable to be dismissed as infructuous. The appeal is dismissed as infructuous.
(Pronounced in Court) (S.K. Gaule) Member (Technical) (P.G. Chacko) Member (Judicial) pj 1 2