HusseIn Karolia Vs. Commissioner of Central Excise

HusseIn Karolia vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 28, 2003

~1 min read

https://sooperkanoon.com/case/33243

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

Citation: sooperkanoon.com/33243
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T C.
Decided On: Nov 28, 2003
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

HusseIn Karolia

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2004)(167)ELT76Tri(Mum.)bai

Excerpt

1. none appeared for the appellants. heard shri s.v. parelkar, learned j.d.r. for the department. this appeal and the stay application were filed on 31-1-1996. no explanation is available from the registry as to why this stay application filed in january 1996 is being posted for hearing for the first time on 27-11-2003. by not listing the case and the stay application for hearing, the appellants have enjoyed automatic stay for the entire period from 1996 till date. considering the delay involved in listing the case, the pre-deposit of duty and penalty is waived and the case is posted for final hearing on 29-12-2003. a copy of this order may also be sent to the registrar for his information with reference to earlier order no. c-iv/643-44/wzb/2003, dated 9-10-2003 [2003 (158) e.l.t. 38 (tri. - mumbai)].

Full Judgment

1. None appeared for the appellants. Heard Shri S.V. Parelkar, learned J.D.R. for the Department. This appeal and the Stay application were filed on 31-1-1996. No explanation is available from the Registry as to why this stay application filed in January 1996 is being posted for hearing for the first time on 27-11-2003. By not listing the case and the stay application for hearing, the appellants have enjoyed automatic stay for the entire period from 1996 till date. Considering the delay involved in listing the case, the pre-deposit of duty and penalty is waived and the case is posted for final hearing on 29-12-2003. A copy of this order may also be sent to the Registrar for his information with reference to earlier Order No. C-IV/643-44/WZB/2003, dated 9-10-2003 [2003 (158) E.L.T. 38 (Tri. - Mumbai)].

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties HusseIn Karolia vs Commissioner of Central Excise Same Subject Service Tax Same Judge S T C.