Commissioner of Central Excise, Vs. Parshuram Foundry

Commissioner of Central Excise, vs Parshuram Foundry

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 27, 2001

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Citation: sooperkanoon.com/25217
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Aug 27, 2001
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

Parshuram Foundry

Excerpt

1. the tribunal is disposing of the appeal no. e/2388/98-bom filed by cce, ahmedabad passed the following order: "amount involved is rs. 23,339/-. no question of law exists. question of fact is involved.appeal is not admitted." 2. the present application has been filed by the appellant commissioner raising question of law arising not out of the order of the tribunal but not of the order passed by the collector (appeals) which was impugned before the tribunal.3. the order of the tribunal was apparently passed in terms of the power vested under the 2^nd proviso to sec.35b(1) of the central excise act. this section confers upon the tribunal the power to refuse appeal in certain circumstances. no question of law is capable of arising out of this order. the application is misplaced and is dismissed.

Full Judgment

1. The Tribunal is disposing of the appeal No. E/2388/98-BOM filed by CCE, Ahmedabad passed the following order: "Amount involved is Rs. 23,339/-. No question of law exists. Question of fact is involved.

Appeal is not admitted." 2. The present application has been filed by the appellant Commissioner raising question of law arising not out of the order of the Tribunal but not of the order passed by the Collector (Appeals) which was impugned before the Tribunal.

3. The order of the Tribunal was apparently passed in terms of the power vested under the 2^nd proviso to Sec.35B(1) of the Central Excise Act. This section confers upon the Tribunal the power to refuse appeal in certain circumstances. No question of law is capable of arising out of this order. The application is misplaced and is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs Parshuram Foundry Same Subject Service Tax

Service Tax question of fact question of law Has been Out of