Seam Engineers Vs. Commissioner of Central Excise,

Seam Engineers vs Commissioner of Central Excise,

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 02, 2001

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Citation: sooperkanoon.com/26539
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: Nov 02, 2001
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Seam Engineers

Respondent

Commissioner of Central Excise,

Excerpt

1.the appeal is against the order of the commissioner (appeals) dismissing the appeal before his of failure to deposit the duty amount that he has ordered.2. the representative of the applicant says that an application fro modification of that order, which was filed before the commissioner (appeals), was not considered. therefore, the order dismissing the appeal for default is liable to be set aside. he however undertakes that the amount of rs. 2.00 lakhs that the commissioner (appeals) has ordered will be deposited within three weeks from to day.3. taking note of this offer, and noting that the commissioner (appeals) has not considered the application for modification, i take up the appeal itself for disposal. if the amount in question is paid within three weeks from to day, the commissioner (appeals) shall, on evidence to that effect being produced before him within a further period of a week, take up and dispose of the appeal on merits. if the amount is not so paid, the appeal before me shall stand dismissed.

Full Judgment

1.The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before his of failure to deposit the duty amount that he has ordered.

2. The representative of the applicant says that an application fro modification of that order, which was filed before the Commissioner (Appeals), was not considered. Therefore, the order dismissing the appeal for default is liable to be set aside. He however undertakes that the amount of Rs. 2.00 lakhs that the Commissioner (Appeals) has ordered will be deposited within three weeks from to day.

3. Taking note of this offer, and noting that the Commissioner (Appeals) has not considered the application for modification, I take up the appeal itself for disposal. If the amount in question is paid within three weeks from to day, the Commissioner (Appeals) shall, on evidence to that effect being produced before him within a further period of a week, take up and dispose of the appeal on merits. if the amount is not so paid, the appeal before me shall stand dismissed.

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