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Agarwal Textiles Vs. Collector of Central Excise

Agarwal Textiles vs Collector of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 05, 1998
~1 min read
https://sooperkanoon.com/case/13393

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Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Subject
Excise

Case Summary

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

Excise

Key legal issue
Excise

Parties & Advocates

Appellant / Petitioner

Agarwal Textiles

Respondent

Collector of Central Excise

Legal References

Reported In
(1998)(102)ELT82TriDel

Excerpt

1. this is an application seeking restoration of the appeal dismissed for default on 25-9-1997 by final order no. 1825/97-a on the ground that none appeared for the appellant and there was no request for adjournment. the appellant alleges that the controversy in this appeal is pending before the larger bench of the tribunal by way of a reference in appeals nos. e/606/85-b1, e/2106/85-c, e/915/90-c, e/1820-1821/nrb and e/1838/94-nrb and in that view an application for adjournment was made, but the same was not before the bench. a copy of the application is also submitted along with the roa. on verification, we find that the question in controversy is pending before the larger bench. in these circumstances, we recall final order no. 1825/97-a and restore the appeal to file.2. the deputy registrar shall place the papers in appeals nos.e/606/85-b1, e/2106/85-c, e/915/90-c, e/1820-1821/nrb and e/1838/94-nrb before the president for constitution of larger bench for expeditious hearing of the matter referred to the larger bench. roa is allowed.

Full Judgment

1. This is an application seeking restoration of the appeal dismissed for default on 25-9-1997 by final order No. 1825/97-A on the ground that none appeared for the appellant and there was no request for adjournment. The appellant alleges that the controversy in this appeal is pending before the Larger Bench of the Tribunal by way of a reference in appeals Nos. E/606/85-B1, E/2106/85-C, E/915/90-C, E/1820-1821/NRB and E/1838/94-NRB and in that view an application for adjournment was made, but the same was not before the Bench. A copy of the application is also submitted along with the ROA. On verification, we find that the question in controversy is pending before the Larger Bench. In these circumstances, we recall final order No. 1825/97-A and restore the appeal to file.

2. The Deputy Registrar shall place the papers in Appeals Nos.

E/606/85-B1, E/2106/85-C, E/915/90-C, E/1820-1821/NRB and E/1838/94-NRB before the President for constitution of Larger Bench for expeditious hearing of the matter referred to the Larger Bench. ROA is allowed.

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