2009 (1) TMI 597 - AT - Central Excise

Summary

Issues: Premature appeal without show cause notice or adjudication order.

In this case, the issue before the Appellate Tribunal was the maintainability of an appeal without a show cause notice or adjudication order. The Commissioner (Appeals) had dismissed the appeal on the grounds that it was premature. The Tribunal noted that the appeal was related to the seizure of PSC pipes and that the case was still under investigation and pending adjudication. The Tribunal found that there was no show cause notice issued or any adjudication done in the matter. As a result, the Tribunal concluded that the appeal was not maintainable in the absence of any adjudication. The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the stay application and the appeal as not maintainable.

This judgment highlights the importance of following the proper procedural steps in filing an appeal in excise matters. It underscores the necessity of having a show cause notice issued and adjudication done before filing an appeal. The Tribunal emphasized that in the absence of these crucial steps, an appeal cannot be considered maintainable. This decision serves as a reminder to appellants to ensure that all necessary procedures are followed before approaching the Tribunal to avoid dismissal on grounds of prematurity.