Custom, Excise & Service Tax Tribunal
Cce, Bhopal vs M/S Premier Explosives Ltd. & Others on 14 May, 2008
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH COURT NO. 1
Excise Appeal No. 1757 to 1762 of 2006-SM
CCE, Bhopal Appellant
Shri A.K. Rastogi, DR
Vs.
M/s Premier Explosives Ltd. & Others Respondent
Shri R.C. Kumar, Advocate Date of Hearing: 14.5.2008 ORDER SHEET These six appeals by the Revenue were taken up together for hearing. Out of six cases the respondents are represented in only two. The issue relates to refund and having gone through the orders of the Bangalore bench referred to in the order in the case of one of the appellants viz. M/s Premier Explosives Ltd., I am of the view that having regard to the question involved, the appeal should be heard by a Division Bench.
2. Counsel for the respondent submitted that the documents such as the certificate of M/s Northern Coal India Ltd., referred to in the order-in-original etc., have bearing on the dispute, and the Department may be asked to bring them on record on behalf of the Department it was stated that the paper book will be filed in these appeals within a month. The appeal may be listed before Division Bench on 24.7.2008. Non-appearing respondents may be informed accordingly.
(JUSTICE S.N. JHA) PRESIDENT RM