2014 (2) TMI 914 - AT - Central Excise

Rejection of miscellaneous application seeking certified copy of Order-in-Appeal - Held that - First appellate authority vide Order-in-Appeal No. CCEA-SRT-II/SSP-97/u/s 35A(3) (Misc. Order), dated 21-11-2012, has passed an order under the provisions of Section 35A rejecting the miscellaneous application filed by the assessee for providing him certified copy of Order-in-Appeal dated 26-2-2007. Suffice to say that the first appellate authority had no business to pass an appealable order on miscellaneous application filed for supplying an assessee a certified copy of Order-in-Appeal, we hold that the impugned order is non est and needs to be disposed as such. Be that as it may, we find that the appellant herein is asking only a certified copy of the Order-in-Appeal passed by first appellate authority on 26-2-2007, which in our considered view, needs to be given to the assessee. We are also surprised with the attitude of the assessee to file a miscellaneous application, when he could have got a copy of the Order-in-Appeal dated 26-2-2007 by filing a RTI application.

Summary

Issues: Stay petition dismissal, Appeal disposal, Certified copy of Order-in-Appeal

The judgment by the Appellate Tribunal CESTAT AHMEDABAD involved the dismissal of a Stay Petition due to the absence of any amount requiring stay. The Tribunal noted that the appeal could be disposed of promptly as it was of a narrow scope. Upon reviewing the records, it was observed that the first appellate authority had erroneously rejected a miscellaneous application filed by the assessee seeking a certified copy of an Order-in-Appeal. The Tribunal held that the first appellate authority had no jurisdiction to pass an order on such an application and deemed the order as non est. The Tribunal directed the first appellate authority to provide the appellant with the requested certified copy of the Order-in-Appeal dated 26-2-2007. The Tribunal expressed surprise at the appellant's choice to file a miscellaneous application instead of utilizing the RTI route to obtain the copy. The judgment concluded by disposing of both the Stay Petition and the appeal, with directions for the provision of the certified copy as ordered.

This judgment addressed the issues of the dismissal of a Stay Petition, the disposal of an appeal, and the provision of a certified copy of an Order-in-Appeal. The Tribunal highlighted the improper handling of the miscellaneous application by the first appellate authority and emphasized the need to provide the appellant with the requested certified copy. The judgment underscored the importance of adhering to proper procedures and avenues for obtaining necessary documents, such as utilizing the RTI application process. Ultimately, the Tribunal ensured that the appellant's request for the certified copy was granted, leading to the disposal of both the Stay Petition and the appeal.