Sphere Engineers Pvt. Ltd. Vs. Commissioner of C. Ex.

Sphere Engineers Pvt. Ltd. vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jun 04, 2002

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Citation: sooperkanoon.com/28326
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: A T V.K., K Kumar
Decided On: Jun 04, 2002
Subject: Right to Information

Case Summary

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

Right to Information

Key legal issue: Right to Information

Parties & Advocates

Appellant / Petitioner

Sphere Engineers Pvt. Ltd.

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2003)(154)ELT559TriDel

Excerpt

.....copy of the order at the earliest; that they had also taken up the matter under their letter dated 5-10-98 with the range suptd. and they had sent reminder to the registry of the tribunal but copy of the final order was not received by them; that the range suptd. only on 26-2-2002 wrote to them that their appeal had been dismissed by the tribunal and the dues were payable by them; that thereafter immediately they have filed the present application for restoration of their appeal. reliance has also been placed on the decision of the gujarat high court in the case of viral laminates p.ltd. v. uoi - 1998 (100) elt 335 (gujarat) wherein the gujarat high court struck down rule 20 of cegat (procedure) rules, 1982 which empowered the appellate tribunal to dismiss an appeal for default of appearance by the appellants.3. opposing the prayer mrs. neeta lal butalia, learned sdr, submitted that after receiving the covering letter in 1997 the appellants, as per record available with the department, did not take up the matter with the registry and as such there is inordinate delay in applying for restoration of appeal.4. after considering the submissions of both the sides and seeing the original copy of the covering letter of the tribunal dated 3-7-97 it appears that the final order no. e/981/97-b1, dated 26-6-97 remained to be enclosed with the covering letter. in view of this we allow the misc. application and recall our earlier order and restore the appeal to its original number. the appeal is posed for regular hearing on 11th july, 2002.

Full Judgment

1. This is an application filed by M/s. Sphere Engineers Pvt. Ltd. for restoration of their appeal which was dismissed by the Tribunal vide Final Order No. E/981/97-B1, dated 26-6-1997.

2. Shri B.L. Narashimhan, learned Advocate, submitted that due to ill health of the Director it was very difficult to visit New Delhi from Mumbai for attending the personal hearing fixed on 26-6-97; that they had submitted their written submissions under their letter dated 16-6-97 with a request to take the same on record before passing the Final Order; that these written submissions were sent through Ell Bee Express Services and had obtained the necessary acknowledgement. He, further, submitted that they had received letter reference No.E/3189/89-B, dated 3-7-97 from the Appellate Tribunal without certified copy of the Final Order in question; that only the covering letter was received by them without Order itself; that immediately they had sent a letter dated 24-7-97 to the Asstt. Registrar, Appellate Tribunal, New Delhi for sending a certified copy of the Order at the earliest; that they had also taken up the matter under their letter dated 5-10-98 with the Range Suptd. and they had sent reminder to the Registry of the Tribunal but copy of the Final Order was not received by them; that the Range Suptd. only on 26-2-2002 wrote to them that their appeal had been dismissed by the Tribunal and the dues were payable by them; that thereafter immediately they have filed the present application for restoration of their appeal. Reliance has also been placed on the decision of the Gujarat High Court in the case of Viral Laminates P.Ltd. v. UOI - 1998 (100) ELT 335 (Gujarat) wherein the Gujarat High Court struck down Rule 20 of CEGAT (Procedure) Rules, 1982 which empowered the Appellate Tribunal to dismiss an appeal for default of appearance by the Appellants.

3. Opposing the prayer Mrs. Neeta Lal Butalia, learned SDR, submitted that after receiving the covering letter in 1997 the Appellants, as per record available with the Department, did not take up the matter with the Registry and as such there is inordinate delay in applying for restoration of appeal.

4. After considering the submissions of both the sides and seeing the original copy of the covering letter of the Tribunal dated 3-7-97 it appears that the Final Order No. E/981/97-B1, dated 26-6-97 remained to be enclosed with the covering letter. In view of this we allow the Misc. application and recall our earlier order and restore the appeal to its original number. The appeal is posed for regular hearing on 11th July, 2002.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Sphere Engineers Pvt. Ltd. vs Commissioner of C. Ex. Same Subject Right to Information Same Judge A T V.K., K Kumar