Collector of Customs Vs. Electronic Industries of India

Collector of Customs vs Electronic Industries of India

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Mar 13, 1997

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Citation: sooperkanoon.com/10925
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Mar 13, 1997
Subject: Miscellaneous

Case Summary

AI-generated summary - not the official court judgment text.

Miscellaneous

Key legal issue: Miscellaneous

Parties & Advocates

Appellant / Petitioner

Collector of Customs

Respondent

Electronic Industries of India

Legal References

Reported In: (1997)(93)ELT281TriDel

Excerpt

1. in this appeal the revenue has not produced relevant documents like order-in-original and order-in-appeal despite three opportunities having been granted to them. the case had been finally set down today for hearing. the learned dr says that the concerned x commissioner does not respond to his letters. the learned counsel submits that he also does not have any papers and the appeal is required to be rejected for non-production of basic documents. considered. the bench has granted three opportunities to the revenue to file a paper book. the same has not been complied with. the bench can not decide the case in the absence of materials like order-in-appeal/order-in-original/literature/catalogue/bill of entry etc. in that view of the matter, the appeal is rejected under rule 11 of the cegat (procedure) rules.

Full Judgment

1. In this appeal the Revenue has not produced relevant documents like order-in-original and order-in-appeal despite three opportunities having been granted to them. The case had been finally set down today for hearing. The learned DR says that the concerned X Commissioner does not respond to his letters. The learned Counsel submits that he also does not have any papers and the appeal is required to be rejected for non-production of basic documents. Considered. The Bench has granted three opportunities to the Revenue to file a paper book. The same has not been complied with. The Bench can not decide the case in the absence of materials like order-in-appeal/order-in-original/literature/catalogue/Bill of Entry etc. In that view of the matter, the appeal is rejected under Rule 11 of the CEGAT (Procedure) Rules.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Collector of Customs vs Electronic Industries of India Same Subject Miscellaneous