Custom, Excise & Service Tax Tribunal
Cc (Icd) New Delhi vs M/S. Sh. Sukhdev Singh Gujral on 9 January, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
COURT NO. III
Customs Appeal No. 103/2012-CU[DB]
[Arising out of Order-In-Appeal No. CC(A)CUS/ICD/440/2011 dated 30.11.2011 passed by CC (ICD), New Delhi]
For approval and signature:
Honble Ms. Archana Wadhwa, Judicial Member
Honble Mr. Rakesh Kumar, Technical Member
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
CC (ICD) New Delhi Appellant
Vs.
M/s. Sh. Sukhdev Singh Gujral Respondent
Coram: Honble Ms. Archana Wadhwa, Judicial Member Honble Mr. Rakesh Kumar, Technical Member Appearance:
Shri B.B. Sharma, DR for the Appellants Shri Pradeep Jain, Advocate for the Respondent Date of Hearing: 09.01.2014 FINAL ORDER NO._50053 /2014 Per Ms. Archana Wadhwa:
The present appeal by the Revenue is against the order of Commissioner (Appeals) vide which he has allowed provisional release of the car subject to giving a personal bond and bank guarantee of 50% of the said amount involved. We are informed that the car stands released by the lower authorities. We are also informed that the Show Cause Notice was issued subsequently which stands finally adjudicated by the additional Commissioner.
2. In such a scenario, the present appeal by the revenues appeal has become fructuous. The same is accordingly rejected.
(Pronounce in the open Court) (Archana Wadhwa) Member (Judicial) (Rakesh Kumar) Member (Technical) Jyoti* ??
??
??
??
2