Commissioner of Central Excise Vs. Sutex Yarn Pvt. Ltd. - Court Judgment

SooperKanoon Citationsooperkanoon.com/32011
SubjectLand Acquisition
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided OnAug-28-2003
JudgeS T C.
Reported in(2003)(161)ELT1043Tri(Mum.)bai
AppellantCommissioner of Central Excise
RespondentSutex Yarn Pvt. Ltd.
Excerpt:
1. none appeared for the respondents despite notice and adjournment granted earlier. shri s.v. parelkar, learned jdr appearing for the revenue states that the impugned order has been decided by shri m.c.kaul, commissioner (appeals) without having jurisdiction to decide the same. in support of his contention, he has submitted a copy of board's order no. 390/3/36-jc (bmb), dated 31st december, 1997.2. after hearing learned jdr and perusal of case records, i find that the impugned order has been passed on 5-1-1999 by the commissioner (appeals). since the impugned order has been passed subsequent to the order allocating work among different commissioners of appeals, it is clear that the impugned order has been passed without jurisdiction. as such, the same is set aside and remanded to the jurisdictional commissioner (appeals) to decide the case afresh.
Judgment:
1. None appeared for the respondents despite notice and adjournment granted earlier. Shri S.V. Parelkar, learned JDR appearing for the Revenue states that the impugned order has been decided by Shri M.C.Kaul, Commissioner (Appeals) without having jurisdiction to decide the same. In support of his contention, he has submitted a copy of Board's Order No. 390/3/36-JC (BMB), dated 31st December, 1997.

2. After hearing learned JDR and perusal of case records, I find that the impugned order has been passed on 5-1-1999 by the Commissioner (Appeals). Since the impugned order has been passed subsequent to the order allocating work among different Commissioners of appeals, it is clear that the impugned order has been passed without jurisdiction. As such, the same is set aside and remanded to the jurisdictional Commissioner (Appeals) to decide the case afresh.