C.C.E. Jaipur Vs. M/S. Rathi Alloys and Steels Ltd.

C.C.E. Jaipur vs M/S. Rathi Alloys and Steels Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 23, 2001

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Citation: sooperkanoon.com/21063
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Feb 23, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

C.C.E. Jaipur

Respondent

M/S. Rathi Alloys and Steels Ltd.

Excerpt

1. this reference application is filed by the revenue in respect of final order no.a/702/98-nb dt.22.6.98. it is observed that the impugned order subject matter of the present reference application is passed under the second proviso to section 35b (1) of the central excise act, 1944, since the appeal is dismissed as not admitted. the reference application can be filed in terms of section 35g (1) in respect of the orders passed under section 35c. admittedly, since the impugned order of the cegat is not passed under section 35c, therefore, the present reference application is mis-conceived and the same is accordingly, dismissed.

Full Judgment

1. This Reference Application is filed by the Revenue in respect of Final Order No.A/702/98-NB dt.22.6.98. It is observed that the impugned order subject matter of the present Reference Application is passed under the second proviso to Section 35B (1) of the Central Excise Act, 1944, since the appeal is dismissed as not admitted. The Reference Application can be filed in terms of Section 35G (1) in respect of the orders passed under Section 35C. Admittedly, since the impugned order of the CEGAT is not passed under Section 35C, therefore, the present Reference Application is mis-conceived and the same is accordingly, dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties C.C.E. Jaipur vs M/S. Rathi Alloys and Steels Ltd. Same Subject Excise