Customs, Excise and Gold Tribunal - Delhi
Commissioner Of Central Excise vs Bhagwati Ispat Ltd. on 19 September, 2002
Equivalent citations: 2002(84)ECC187, 2002(146)ELT221(TRI-DEL)
ORDER
G.R. Sharma, Member (T).
1. This is an appeal filed by Commissioner of Central Excise, Bhopal. This appeal has been filed on 17-6-2002 pursuant to the order of review dt. 2-5-2002.
2. Shri Mewa Singh, Id. DR appears for the appellant and Shri R. Santhanam, Id. Counsel appears for the respondent. At the outset Id. Counsel for the respondent submits that appeal filed by Revenue is not maintainable inasmuch as M/s. Bhagwati Ispat Ltd. had filed an appeal being aggrieved by the impugned order and the Tribunal had decided the appeal on 5-2-2002. It was submitted by the Id. Counsel that Revenue has filed its appeal on 17-6-2002 against the same impugned order. He submits that since on the date of decision by the Tribunal i.e. 5-2-2002, there was no appeal filed by Revenue and that similar issue had come up before the Tribunal in the case of CCE, New Delhi v. IML Ltd. (Scooter Division) reported in 2002 (143) E.L.T. 431 and the Larger Bench of this Tribunal held :
"24. We, therefore, hold that appeal filed by the Revenue is not maintainable as the order impugned has already been merged with final order passed by the Tribunal dt. 29-6-2002 much before any order was passed by the Board of Revenue under Section 35E(1) and any application filed pursuant thereto before the Tribunal".
3. In the instant case the impugned order passed by the Id. Commissioner was reviewed by the Central Board of Excise & Customs on 2-5-2002 whereas the Tribunal had passed this final order on 5-2-2002. Thus, the order passed by the Id. Commissioner had already merged with final order passed by the Tribunal on 5-2-2002 much before any order was passed by Central Board of Excise & Customs under Section 35E(1). In the circumstances, we hold that the appeal filed by Revenue is not maintainable, therefore, the same is dismissed.