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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CALCUTTA
V.K. Jain, M.P. Bohra, JJ.
Balmer Lawrie & Co. Ltd. -Appellant
Versus
Commissioner of Central Excise, Kolkata-I -Respondent
Final Order No. A-510/Kol/2004 Misc. Order No. M-184/Kol/2004 Stay Order No. S-438/Kol/2004 Misc. Application (ROA) No. 34/2002 Stay Petition No. SP-365/97 Appeal No. ERV-455/97, 510 of 2004, 184 of 2004, 438 of 2004, 34 of 2002, 365 of 1997, 455 of 1997
Decided On : 09-08-2001
Prantosh Mookherjee, D.K. Paul,T.K. Kar
Per V.K. Jain : Shri Prantosh Mookherjee, learned Advocate appeared for the applicant/appellant company. We find that the applicant/appellant company is a Public Sector Undertaking and they had not produced the Clearance Certificate from the Committee of Secretaries. Vide Tribunal's Order No. S-327/A-423/Cal/99 dated 20.5.1999, this Tribunal had directed the applicant/appellant company to produce the Clearance from the Committee of Secretaries. The Committee of Secretaries gave clearance to the applicant/appellant company vide their Order dated 28.9.1999 against which a Restoration Application was received in the registry on 4.2.2002. On the last hearing dated 7.7.04, Shri Dilip Kumar Paul, learned Advocate for the applicant/appellant company, was asked to explain the delay for nearly three years in filing the Restoration of Appeal Application. Today, however,they have not been able to give any satisfactory explanation in regard to the said delay. As such, there is no explanation at all by the applicant/appellant company.
2. On the contrary, we have also heard Shri T.K. Kar, learned S.D.R. for the Revenue, who contends that there is an abnormal delay in filing the Restoration Application, and accordingly, the Miscellaneous Application filed by the Party may be dismissed.
3. After hearing both sides, we find that there is no explanation for the delay of nearly three years. We, therefore, dismiss the captioned Miscellaneous Application filed by the applicant/appellant company. Since the M.A. is not allowed, the Appeal along with the Stay Petition which were already closed for statistical purposes on 20.5.99, are not restored to its original numbers.
