Custom, Excise & Service Tax Tribunal
Cce, Chandigarh vs M/S Eicher Tractors Ltd on 10 February, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. III Excise Appeal No. 3076 of 1999 (SM) CCE, Chandigarh Appellant Versus M/s Eicher Tractors Ltd. Respondent
Appearance Shri R.K. Gupta, Authorized Representative (SDR) for the respondent. None for the appellant.
CORAM : Honble Shri Rakesh Kumar, Member (Technical) DATE OF HEARING : 10/02/2011.
Order No. ________________ Dated : ,,,,,,,,,,,_____________ Per. Rakesh Kumar :-
This is an appeal by the Revenue. None appeared for the resondent. Shri R.K. Gupta, the learned Departmental Representative producing a report from the Commissioner in respect of this appeal mentioned that the appeal No. E/3076 of 1999 NB (SM) has already been disposed of by the Tribunal vide final order No. A/572/2000-NB (SM) dated 30th March 2000 and that order of the Tribunal had been accepted by the Department, that the Department had filed reference appeal only in respect of the Tribunals final order no. A/2157/2000-NB (SM) dated 18th September 2000 in respect of appeal No. E/3178/ 1998 NB (SM) before Honble High Court of Himachal Pradesh and it is this matter which has been remanded by the Honble High Court to this Tribunal vide order dated 8th April 2009. Thus, it appears that the Registry has put up the wrong appeal file which has already been disposed of. Registry is directed to ascertain the facts, as stated in the Commissioners report and if it is the appeal No. E/3178/ 1998 NB (SM) which has been remanded by the Honble Himachal Pradesh High Court, it is this appeal which should be listed for hearing after issuing the fresh notice to both the sides.
(Dictated and pronounced in open court.) (Rakesh Kumar) Member (Technical) PK