M/S. Sanimeco Engineers and M/S. Vs. Commissioner of Central Excise and - Court Judgment

Excerpt:
1. these two appeals arise out of the same order of the commissioner of central excise & customs, vadodara. they were posted for final disposal today.2. shri j.c. patel showed us a certificate dated 23.3.99 made by the commissioner, vadodara under rule 5(a) of the kvss, 1998 whereby immunity has been granted to m/s. sanimeco engineers pvt. ltd. in appeal no. e/1116/96. appellant in appeal no. e/1136/96/bom was a co-notice and in terms of the kerala high court judgement in the case of tom k. thomas vs. union of india op no. 63/4 of 99 the benefits should extend to the co-notice also. this decision was followed in appeal no. c/92/96 (devrajit bhal vs. cc) in view of this, he submits that the appeals become infructous.3. we have examined the documents furnished as also the judgement and find that the satisfaction has been derived by both the appellants under kvss 1998. as per the request of the advocate, these appeals are dismissed as infructuous.

Judgment:
1. These two appeals arise out of the same order of the Commissioner of Central Excise & Customs, Vadodara. they were posted for final disposal today.

2. Shri J.C. Patel showed us a certificate dated 23.3.99 made by the Commissioner, Vadodara under Rule 5(a) of the KVSS, 1998 whereby immunity has been granted to M/s. Sanimeco Engineers Pvt. Ltd. in appeal No. E/1116/96. Appellant in Appeal No. E/1136/96/BOM was a co-notice and in terms of the Kerala High Court judgement in the case of Tom K. Thomas vs. Union of India OP No. 63/4 of 99 the benefits should extend to the co-notice also. This decision was followed in Appeal No. C/92/96 (Devrajit Bhal vs. CC) In view of this, he submits that the appeals become infructous.

3. We have examined the documents furnished as also the judgement and find that the satisfaction has been derived by both the appellants under KVSS 1998. As per the request of the advocate, these appeals are dismissed as infructuous.