Custom, Excise & Service Tax Tribunal
K D Bhatia Dyg & Ptg Mills Pvt Ltd vs C.C.E. & S.T., Surat-I on 18 January, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/545-546/2008 (Arising out of OIO-02/MP/2008 dated 21/02/2008 passed by Commissioner of Central Excise, CUSTOMS-SURAT-I) 1. K D Bhatia Dyg & Ptg Mills Pvt Ltd 2. Gulshanlal Manoharlal Bhati : Appellant (s) Versus C.C.E. & S.T., Surat-I : Respondent (s)
Appeal No : E/816/2008 C.C.E. & S.T., Surat-I : Appellant (s) Versus K D Bhatia Dyeing & Printing Mills Pvt Ltd : Respondent (s) Represented by: For Appellant (s) : Shri H. D. Dave, Advocate
For Respondent (s): Shri Sameer Chitkara, Authorised Representative CORAM:
Dr. D. M. Misra, Honble Member (Judicial) Mr. Ashok K Arya, Honble Member (Technical) Date of Hearing/Decision : 18.01.2017 Order No. A/10168-10170/2017 dated 18.01.2017 Per: Dr. D. M. Misra Heard both sides.
2. These appeals are filed by assessee as well as revenue against same OIO-02/MP/2008 dated 21/02/2008 passed by the Commissioner of Central Excise, CUSTOMS-SURAT-I. During the course of hearing, it is noticed that the relied upon documents mentioned in the annexure to the show cause notice, viz. panchnamas, Statements, which are part of the proceeding before the authorities below, had not been enclosed with the appeal paper book. The impugned Order refers to the said documents. We are of the view that all these documents are necessary and vital to appreciate the evidences led by both sides to consider the grounds raised in the Appeal assailing the impugned order. Since these documents are not available on record, the appeals are dismissed being non-maintainable with the liberty to the assessee as well as to revenue to approach this Tribunal for restoration of the same within reasonable period, as per law, on availability of these documents, which are necessary for disposal of the appeals.
4. Appeals dismissed.
(Dictated and pronounced in the Court)
(Ashok K Arya) (D. M. Misra)
Member (Technical) Member (Judicial)
G.Y.
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