Commissioner of Central Excise, Vs. Starwire India Ltd.

Commissioner of Central Excise, vs Starwire India Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 26, 2002

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Citation: sooperkanoon.com/27697
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: P Bajaj
Decided On: Feb 26, 2002
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

Starwire India Ltd.

Legal References

Reported In: (2002)(143)ELT373TriDel

Excerpt

1. these supplementary appeals were ordered to be dismissed as time-barred by the tribunal vide order no. a/1063-1070/2001 (nb-s), dated 6-8-2001.2. the main appeal of the appellants/revenue also stands dismissed on merits even. these supplementary appeals sought to be admitted after condoning the delay though relates to the different period, but the main issue is the same. since the main appeal stands dismissed and similar cods were also dismissed by the tribunal, the present cods are also not legally maintainable and ordered to be dismissed.3. similarly, the roas of the revenue seeking restoration of the appeals which were dismissed as time-barred, are also not legally maintainable and the same are ordered to be dismissed.

Full Judgment

1. These supplementary appeals were ordered to be dismissed as time-barred by the Tribunal vide Order No. A/1063-1070/2001 (NB-S), dated 6-8-2001.

2. The main appeal of the appellants/Revenue also stands dismissed on merits even. These supplementary appeals sought to be admitted after condoning the delay though relates to the different period, but the main issue is the same. Since the main appeal stands dismissed and similar CODs were also dismissed by the Tribunal, the present CODs are also not legally maintainable and ordered to be dismissed.

3. Similarly, the ROAs of the Revenue seeking restoration of the appeals which were dismissed as time-barred, are also not legally maintainable and the same are ordered to be dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise, vs Starwire India Ltd. Same Subject Land Acquisition Same Judge P Bajaj