Commissioner of Central Excise Vs. Anurag Board and Paper Mills

Commissioner of Central Excise vs Anurag Board and Paper Mills

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 21, 2005

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Citation: sooperkanoon.com/40582
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, S R T.V.
Decided On: Oct 21, 2005
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Anurag Board and Paper Mills

Excerpt

1. when the case was called none appeared on behalf of the respondent m/s. anurag board & paper mills (p) ltd. the notice issued to the respondent was received back that nobody was present to receive the notice. in these circumstances, the rom application is being taken up in absence of the assessee.2. heard ld. dr. the contention of the revenue is that the final order no. 361/2005-b, dt. 17-2-2005 was in respect of the restoration application filed by the assessee whereas facts as stated in the final order are not relevant to the facts of the appeal filed by the assessee. the dispute in the present case in respect of excisability of newsprints whereas in the final order "the excisability of goods (gi wires) has been decided".3. we have gone through the final order. we find that the facts recorded in the final order are not relevant to the facts of the present case as on 17-2-2005, the application filed by the assessee for restoration of appeal was listed for hearing and in final order after taking into consideration fact of some other case, the appeal was allowed. in these circumstances, the final order no. 361/2005-b, dt.17-2-2005 is recalled and we direct the registry to list the roa no.208/2004-b afresh on 24-11-2005 after issuing notice to the assessee.rom is allowed.

Full Judgment

1. When the case was called none appeared on behalf of the respondent M/s. Anurag Board & Paper Mills (P) Ltd. The notice issued to the respondent was received back that nobody was present to receive the notice. In these circumstances, the ROM application is being taken up in absence of the assessee.

2. Heard Ld. DR. The contention of the revenue is that the Final Order No. 361/2005-B, dt. 17-2-2005 was in respect of the restoration application filed by the assessee whereas facts as stated in the final order are not relevant to the facts of the appeal filed by the assessee. The dispute in the present case in respect of excisability of newsprints whereas in the Final Order "the excisability of goods (GI wires) has been decided".

3. We have gone through the final order. We find that the facts recorded in the final order are not relevant to the facts of the present case as on 17-2-2005, the application filed by the assessee for restoration of appeal was listed for hearing and in Final Order after taking into consideration fact of some other case, the appeal was allowed. In these circumstances, the Final Order No. 361/2005-B, dt.

17-2-2005 is recalled and we direct the registry to list the ROA No.208/2004-B afresh on 24-11-2005 after issuing notice to the assessee.

ROM is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Anurag Board and Paper Mills Same Subject Excise Same Judge S Kang, Vice-, S R T.V.