Commissioner of
Central Excise. Delhi Versus M/S. S. Minimax Industries
[Civil Appellate
Jurisdiction Civil Appeal No. 1545 of 2012 (@ Special Leave Petition (C)
No.26078 of 2011]
O R D E R
1.
Leave
granted.
2.
This
appeal is directed against the judgment and order passed by the High Court of Delhi
in CEAC No.12/2010 dated 17.01.2011.
3.
The
Adjudicating Authority, while deciding the issue whether exemption should be
granted to the Respondent-Assessee under Notification No.1/93 dated 28.02.2003 had
denied the claim of the Assessee. Aggrieved by that, the assessee had carried
the matter by filing an appeal before the First Appellate Authority. The appeal
was dismissed by the First Appellate Authority. Against the said order,the
Assessee had carried the matter before the Central Excise& Service Tax
Appellate Tribunal (for short 'CESTAT'). The CESTAT, by its order dated 12.01.2010
has reversed the findings and the conclusions reached by the Adjudicating Authority
as well as the First Appellate Authority.
4.
Aggrieved
by the same, the Revenue had approached the High Court in C.E.A.C. No.12/2010. The
High Court, while affirming the view of the CESTAT has rejected the appeal
filed by the Revenue. Aggrieved by the same, the Revenue is before us in this
appeal.5. After hearing the matter for some time, we notice that the Revenue
has not produced the order passed by CESTAT dated 10.01.2010 and the only order
produced by them is the interim passed by CESTAT and not the final orders
against which the appeal had been preferred by the Revenue before the High
Court.6. In the absence of the order passed by the CESTAT on merits, which has
been affirmed by the High Court, it would not be proper for us to decide the lis
between the parties.
Further, we would be handicapped
while appreciating the stand of the Assessee as well as the Revenue, while appreciating
the legal issues that the parties would urge before us. In that view of the matter,
we reject the appeal solely on the ground that the Revenue has not filed the
appropriate papers before this Court. The appeal is disposed of accordingly. Ordered
accordingly.
...................J.
(H.L. DATTU)
...................J.
(ANIL R. DAVE)
NEW
DELHI;
FEBRUARY
02, 2012
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