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M/S. Sri Kaliswari Fireworks and Others Vs. Cce, Tirunelveli - Court Judgment

SooperKanoon Citation

Court

Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Decided On

Case Number

Appeal No. E/40135 to 40138 of 2013 & E/40214 to 40221 of 2013 (Arising Out of Order-in-Appeal Nos. 59, 60, 61 & 62 of 2012 dated 16.10.2012 & Order-in-Appeal Nos. 79, 80, 81, 82 & 85, 86, 87 & 88 of 2012 dated 30.10.2012 passed by the Commissioner of Central Excise (Appeals), Madurai)

Judge

Appellant

M/S. Sri Kaliswari Fireworks and Others

Respondent

Cce, Tirunelveli

Excerpt:


1. a common issue is involved in all these appeals and therefore all the appeals are taken up together for disposal. 2. none appears on behalf of the appellants despite notice. there is also no adjournment request on the record. the learned ar submits that these matters were adjourned on earlier occasions at the request of the appellant. on perusal of the record, i find that the matter was adjourned on 6.9.2013 at the request of the appellant to 25.10.2013. none appeared on behalf of the appellants on 25.10.2013 and the matter was adjourned to 24.1.2014. today, also nobody appeared on behalf of the appellants. 3. heard the learned ar on behalf of the respondent. the learned ar submits that the case relates to demand of interest which is covered by the decision of the larger bench in the case of alembic ltd. vs. cce, vadodara 2013 (295) elt 535 (tri. lb) in favour of the revenue. 4. after considering the submissions of the learned ar on behalf of the revenue and on perusal of the records, i do not find any reason to interfere with the impugned order. accordingly, all the appeals are dismissed.

Judgment:


1. A common issue is involved in all these appeals and therefore all the appeals are taken up together for disposal.

2. None appears on behalf of the appellants despite notice. There is also no adjournment request on the record. The learned AR submits that these matters were adjourned on earlier occasions at the request of the appellant. On perusal of the record, I find that the matter was adjourned on 6.9.2013 at the request of the appellant to 25.10.2013. None appeared on behalf of the appellants on 25.10.2013 and the matter was adjourned to 24.1.2014. Today, also nobody appeared on behalf of the appellants.

3. Heard the learned AR on behalf of the respondent. The learned AR submits that the case relates to demand of interest which is covered by the decision of the Larger Bench in the case of Alembic Ltd. Vs. CCE, Vadodara 2013 (295) ELT 535 (Tri. LB) in favour of the Revenue.

4. After considering the submissions of the learned AR on behalf of the Revenue and on perusal of the records, I do not find any reason to interfere with the impugned order. Accordingly, all the appeals are dismissed.




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