Commissioner of Central Excise, Salem Vs. Adhavan Processors Pvt. Ltd.

Commissioner of Central Excise, Salem vs Adhavan Processors Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Feb 08, 2011

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Citation: sooperkanoon.com/944249
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honble Ms. Jyoti Balasundaram, Vice-President &Amp; the Honourable Dr. Chittaranjan Satapathy, Technical Member
Decided On: Feb 08, 2011
Case Number: Appeal No.E/431/2004 [Arising out of Order-in-Appeal No.341 & 342/2003-CE (SLM) dt. 19.12.2
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

Commissioner of Central Excise, Salem

Advocate For the Appellant: T.H. Rao, SDR. For the Respondent: None.

Respondent

Adhavan Processors Pvt. Ltd.

Excerpt

per jyoti balasundaram 1. heard ld. sdr and perused the records. we find that the lower appellate authority has relied upon the decision of the hon’ble madras high court in w.p. no.3891/2000 dt. 20.2.2002 in the case of same assessee, to set aside the adjudication order. the revenue had challenged the high court’s decision before the division bench by way of filing w.a.no.640/2003 which was dismissed for non-prosecution vide the judgment dt. 18.7.2008. in these circumstances, there is no ground to interfere with the impugned order which we accordingly, uphold. the appeal is therefore dismissed.

Full Judgment

Per Jyoti Balasundaram

1. Heard ld. SDR and perused the records. We find that the lower appellate authority has relied upon the decision of the Hon’ble Madras High Court in W.P. No.3891/2000 dt. 20.2.2002 in the case of same assessee, to set aside the adjudication order. The Revenue had challenged the High Court’s decision before the Division Bench by way of filing W.A.No.640/2003 which was dismissed for non-prosecution vide the judgment dt. 18.7.2008.

In these circumstances, there is no ground to interfere with the impugned order which we accordingly, uphold. The appeal is therefore dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Commissioner of Central Excise, Salem vs Adhavan Processors P... Same Subject Right to Information Same Judge The Honble Ms. Jyoti Balasundaram, Vice-President &Amp; the H...