Custom, Excise & Service Tax Tribunal
M/S.Varanasi Petro Chem Ltd vs Cce, Allahabad on 12 September, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Excise Appeal No. E/1695/2012-SM
[Arising out of Order-in-Appeal No.26/CE/APPL/Alld/2011 dated 05.03.2012 passed by the Commissioner (Appeals), Central Excise, Allahabad].
M/s.Varanasi Petro Chem Ltd. Appellant
Vs.
CCE, Allahabad Respondent
Present for the Appellant : Smt. Sukriti Das, Advocate Present for the Respondent:Shri.V.P. Batra, DR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:12.09.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA Although the matter was called and at the first call passover was granted, on second call there is no presence of appellant. It is mentioned by Clerk of Shri Vipin Garg that ld. Counsel is on her leg before Court No.1. It has been noticed that this is the regular practice only to seek passover and not causing presence for hearing. Therefore, the matter is taken up for disposal with the assistance of Revenue.
2. Ld. DR says that the appeal relates to remission issue and also was time barred before ld. Commissioner (Appeals). On both the grounds this appeal should be dismissed.
3. Heard Revenue.
4. Reading of para 5.1 to 5.1.3 indicates that there was a delay of 6 days beyond discretionary period. When the order appealed was served on 3.8.11, appeal came before ld. Commissioner (Appeals) on 9.11.11. This date chart shows that ld. Commissioner (Appeal) had no jurisdiction to entertain the appeal. Further when the submission of Revenue is that matter relates to remission issue, Tribunal has no jurisdiction to entertain this appeal. Therefore, the appeal is dismissed not being maintainable.
5. While the order was under dictation Mrs. Sukriti Das appeared and her presence is recorded. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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2 2Excise Appeal No. E/1695/2012-SM