Skip to content
How to use Judgment tools
  1. Click Tools to open PDF, Print, Tag, Note, Favourite, and CiteSignal.
  2. Use Brief & Ask in the toolbar for the AI Brief and case chat.
  3. Jump to sections with the pills below the help bar.

Commissioner of Central Excise Vs. Ratlam Straw Board Mills

Commissioner of Central Excise vs Ratlam Straw Board Mills

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 21, 2003
~2 min read
https://sooperkanoon.com/case/30959

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

  • 18-section brief - facts, issues, ratio, relief
  • Ask this case - answers cite the judgment
  • Semantic search - find precedents by meaning
  • Research drawer - sections, cites, related cases

No card required · credentials emailed · Log in if you already have an account

Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge
Decided On
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

Ratlam Straw Board Mills

Legal References

Reported In
(2003)(157)ELT704TriDel

Excerpt

1. the prayer in this misc. application is that final order no.a/1074/2002/nb(s), dated 28-8-2002 - [2002 (148) e.l.t. 1125 (tri. - del.)] passed in the revenue's appeal no. e/1073/2002/nb(s) be recalled and the appeal of the revenue be disposed of along with the cross objections filed in that appeal by the present applicants. it is submitted by ld. counsel for the applicants that the cross-objections did not happen to be considered by the bench at the time of passing the above final order. heard ld. dr also, who admits that the party's cross objections are also on the record of the case.2. having examined the records of the case and the submissions made by both sides today, i find that, when the final order was passed, the cross-objections of the respondents in the revenue's appeal were available on record. the bench, however, had no occasion to consider them as the registry had not duly numbered and posted the cross-objections before the bench in spite of a specific direction in this behalf given by the bench as early as on 30-5-02. ld. counsel has relied on the tribunal's decisions in the cases of gabriel india ltd. v. cce, chandigarh [2001 (127) e.l.t. 298 (tri. - del.)] and gujarat steel rolling mills v. cce, rajkot [2002 (150) e.l.t. 1035 (tri. - mum.)] in support of his prayer that the final order be recalled forthwith and the revenue's appeal and the cross objections therein be posted for regular hearing. after a perusal of the cited decision, i am of the view that it will be appropriate for the same ld. member who passed the final order, to pass appropriate orders. the registry is directed to post the cross objections (duly numbered) filed by the party along with the present misc. application before hon'ble member (j), shri s.s. kang, and issue notice accordingly.

Full Judgment

1. The prayer in this Misc. application is that Final Order No.A/1074/2002/NB(S), dated 28-8-2002 - [2002 (148) E.L.T. 1125 (Tri. - Del.)] passed in the Revenue's Appeal No. E/1073/2002/NB(S) be recalled and the appeal of the Revenue be disposed of along with the cross objections filed in that appeal by the present applicants. It is submitted by ld. Counsel for the applicants that the cross-objections did not happen to be considered by the Bench at the time of passing the above final order. Heard ld. DR also, who admits that the party's cross objections are also on the record of the case.

2. Having examined the records of the case and the submissions made by both sides today, I find that, when the final order was passed, the cross-objections of the respondents in the Revenue's appeal were available on record. The bench, however, had no occasion to consider them as the Registry had not duly numbered and posted the cross-objections before the Bench in spite of a specific direction in this behalf given by the Bench as early as on 30-5-02. Ld. Counsel has relied on the Tribunal's decisions in the cases of Gabriel India Ltd. v. CCE, Chandigarh [2001 (127) E.L.T. 298 (Tri. - Del.)] and Gujarat Steel Rolling Mills v. CCE, Rajkot [2002 (150) E.L.T. 1035 (Tri. - Mum.)] in support of his prayer that the final order be recalled forthwith and the Revenue's appeal and the cross objections therein be posted for regular hearing. After a perusal of the cited decision, I am of the view that it will be appropriate for the same ld. Member who passed the final order, to pass appropriate orders. The Registry is directed to post the cross objections (duly numbered) filed by the party along with the present Misc. application before Hon'ble Member (J), Shri S.S. Kang, and issue notice accordingly.

Continue Your Research


AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial