AI CHAMPDANY INDUSTRIES LTD. Vs. COMMR. OF CENTRAL EXCISE- KOLKATA-IV
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Ai Champdany Industries Ltd.
Commr. Of Central Excise - Kolkata -Iv
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D.M.Misra, Member (J) -
(1.)THE following appeals have been placed by the Registry before the Bench on 22/12/2014 for appropriate directions, in view of the CESTAT Circular dt. 14th Oct. 2014 as the appellants had not complied with the Provisions of Section 35F of CEA, 1944, even though all these appeals were filed on or after 6th of August, 2014. The following amounts had been confirmed and involved in the respective Appeals:
(2.)THE Ld. A.R. for the Revenue on the said date sought adjournment and accordingly, the matter was adjourned to 05th of January, 2015.
The Ld. Sr. Advocate submits that all these appeals have been filed against the respective orders which were passed prior to the amendment to Section 35F of CEA, 1944. Accordingly, the amended Section 35F of CEA,1944 which came into force from 06.08.2014 would not be applicable to theses appeals filed against such orders. In support of his contention the Ld. Sr. Advocate referred to the judgment of the Hon'ble Supreme Court in the case of Hosein Kasam Dada (India) Ltd. Vs. State of M.P. - : 1983 (13) ELT 1277 (SC).
(3.)THE Ld. A.R. for the Revenue on the other hand submitted that the said judgment of the Hon'ble Supreme Court has been discussed in the later judgments of the Hon'ble Supreme Court, namely, in the case of Navin Chandra Chhotelal Vs. Central Board of Excise & Customs - : 1981 (8) E.L.T. 679 (S.C) and Vijay Prakash D. Mehta Vs. Collector of Customs - : 1989 (3) E.L.T. 178 (S.C.) in the context of Section 129E of Customs Act,1962. It has been categorically laid down in these judgment that the right to appeal is not an unfettered right but subject to conditions/limitation. It has also been held that non -compliance with Sec. 129E of the Customs Act,1962 would result in dismissal of the Appeal. He has also brought to our notice that the Mumbai Bench of this Tribunal in the case of M/s. Bhatia Global Trading Ltd. Vs. Commissioner Customs(Preventive),Mumbai, 2014 -TIOL -2637CESTAT -Mum, considering all aspects, had dismissed the Appeals filed after 06.08.2014 for not compliance with the amended Sec. 129E of the Customs Act,1962.
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