Custom, Excise & Service Tax Tribunal
M/S. Dupont Synthetics Pvt. Limited vs Commissioner Of Central Excise & S.T., ... on 24 November, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/1334-1335/2010 (Arising out of OIA-KS/65-66/SRT-II/2010 dated 16.04.2010, passed by Commissioner (Appeals) Central Excise & Service Tax, Surat) M/s. Dupont Synthetics Pvt. Limited : Appellant (s) Shri Subhash Ramnivas Agarwal VERSUS Commissioner of Central Excise & S.T., Surat : Respondent (s)
Represented by :
For Appellant (s) : None / Vakalatnama withdrawn For Respondent (s) : Shri T.K. Sikdar, Authorised Representative For approval and signature :
Dr. D.M. Misra, Hon'ble Member (Judicial) 1 Whether Press Reporter 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 CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 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 CORAM :
Dr. D.M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 24.11.2016 ORDER No. A/11584-11585/2016 Dated 24.11.2016 Per : Dr. D.M. Misra;
None present on behalf of the appellants, nor there is any request for adjournment. There is a letter dated 19.11.2016 filed by the Advocate for withdrawal of his Vakalatnama. Heard the ld. AR for the Revenue.
2. These appeals are filed by the Assessees against OIA Nos. KS/65-66/SRT-II/2010 dated 16.04.2010, passed by Commissioner (Appeals) Central Excise & Service Tax, Surat.
3. These Appeals have been listed earlier on 18.10.2016 and adjourned to today i.e., 24.11.2016. The Ld. A.R for the Revenue brought to my notice that the relevant statements/ relied upon documents in the proceedings have not filed with the appeals. In the absence of relevant documents, it would be difficult to analyse the evidences and consider the grounds set out in the Appeals challenging the Order of lower authorities. I do not see any reason to adjourn the matter as the Appeals of the year 2010.
4. In the result, the appeals are dismissed as non-maintainable. However, the Appellants are at liberty to revive their appeals on production of the relevant statements/ relied upon documents in the proceedings within reasonable period of time, as per law. Appeals are dismissed.
(Dictated and pronounced in the open Court) (Dr. D.M. Misra) Member (Judicial) ..KL 2