Wood Fun Ltd. Vs. Commissioner of Central Excise

Wood Fun Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 29, 2000

~1 min read

https://sooperkanoon.com/case/18357

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/18357
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: May 29, 2000
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Wood Fun Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2000)(120)ELT495TriDel

Excerpt

1. the applicants filed this application for recalling the tribunal's final order no. 1105/99-b, dated 8-10-1999 whereby the appeal filed by the appellants was dismissed for non-prosecution.3. the contention of the applicants is that their factory was closed and the notice for hearing was received by some chowkidar of the factory and he handed over the notice to the concerned officer after some time. in the meantime, the appeal was dismissed. in view of the reasons explained in the application, the application is allowed and the final order no. 1105/99-b, dated 8-10-1999 is recalled and the appeal is restored to its original number. adjourned to 26-7-2000 for arguments.

Full Judgment

1. The applicants filed this application for recalling the Tribunal's Final Order No. 1105/99-B, dated 8-10-1999 whereby the appeal filed by the appellants was dismissed for non-prosecution.

3. The contention of the applicants is that their factory was closed and the notice for hearing was received by some chowkidar of the factory and he handed over the notice to the concerned officer after some time. In the meantime, the appeal was dismissed. In view of the reasons explained in the application, the application is allowed and the Final Order No. 1105/99-B, dated 8-10-1999 is recalled and the appeal is restored to its original number. Adjourned to 26-7-2000 for arguments.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Wood Fun Ltd. vs Commissioner of Central Excise Same Subject Excise