Commissioner of Central Excise, Vs. U.P. Twiga Fibre Glass - Court Judgment

Excerpt:

.....to 14.2.2000 by the bench. but the revenue failed to comply with the order of the tribunal. the jdr submitted before the bench that he had not so far received the affidavit from the commissioner.therefore, again time was granted to the revenue for filing the affidavit and on 13.10.2000, again another chance for filing the affidavit was given to the revenue and the case was adjourned for today, i.e. 21.12.2000. but today again the position remains the same.ld. jdr has fairly conceded that he has not received the affidavit from the concerned commissioner regarding the actual date of receipt of final order of the tribunal. therefore the reference application of the revenue is ordered to be dismissed for having failed to comply with the order of the tribunal.

Judgment:

1. None has come present on behalf of the respondents for contesting the reference application filed by the Revenue. The Revenue has sought the reference to the High Court against the Final Order No.A/774-775/97 NB (SM) dated 26.9.97. The perusal of the file shows that on 21.1.97, the Counsel appearing on behalf of the respondents raised the preliminary objection that the reference application of the Revenue was time barred. The Counsel also invited attention of the then Bench to the reference application wherein at Section 5 & 6, Revenue has mentioned the date of the Final decision as 26.9.97 and the receipt of its copy on 10.6.98 The Bench thereafter directed the Revenue to file an affidavit of the concerned officer regarding the date of receipt of the copy of the Final Order only on 10.6.98, i.e. after nine months of passing of the Final order. The matter was adjourned to 10.1.2000 by the Bench for filing of affidavit.

2. On 10.1.2000, the requisite affidavit was not filed and the case was adjourned to 14.2.2000 by the Bench. But the Revenue failed to comply with the order of the Tribunal. The JDR submitted before the Bench that he had not so far received the affidavit from the Commissioner.

Therefore, again time was granted to the Revenue for filing the affidavit and on 13.10.2000, again another chance for filing the affidavit was given to the Revenue and the case was adjourned for today, i.e. 21.12.2000. But today again the position remains the same.

Ld. JDR has fairly conceded that he has not received the affidavit from the concerned Commissioner regarding the actual date of receipt of Final order of the Tribunal. Therefore the reference application of the Revenue is ordered to be dismissed for having failed to comply with the order of the Tribunal.