Commissioner of Customs, Chennai Vs. Metal Scrap Trading Corporation Ltd. - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnNov-04-2009
Case NumberAppeal No.C/33 of 2003
Judge THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER
AppellantCommissioner of Customs, Chennai
RespondentMetal Scrap Trading Corporation Ltd.
Advocates:Shri C.Dhanasekaran, SDR
Excerpt:
per dr.chittaranjan satapathy no one is present on behalf of the respondents. heard shri dhanasekaran, appearing for the department. the department has not obtained the necessary cod clearance for pursuing this appeal against the psu-respondent. as such, the appeal is dismissed with liberty to the department to apply for restoration in the event of obtaining cod clearance later on.
Judgment:

Per Dr.Chittaranjan Satapathy

No one is present on behalf of the respondents. Heard Shri Dhanasekaran, appearing for the department. The department has not obtained the necessary CoD clearance for pursuing this appeal against the PSU-respondent. As such, the appeal is dismissed with liberty to the department to apply for restoration in the event of obtaining CoD clearance later on.