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2010 (9) TMI 610 - HC - Central ExciseAppeal before Tribunal - Whether, the withdrawal of an appeal against a provisional determination of capacity of the Appellant by the Commissioner, Central Excise & Customs would be a bar for the appellant to file an appeal against the final determination of capacity - The Tribunal dismissed the appeal on the ground that when the Commissioner has approved the annual capacity finally, they cannot challenge the same annual capacity determined by the Commissioner, Central Excise and the appeal has been accordingly dismissed - The appellant’s appeal was directed against the final order of the Commissioner and as such, the same gave fresh cause of action to the appellant herein to prefer appeal before Tribunal under Section 35(C) and therefore,the same cannot be dismissed summarily on the ground that the appellant’s earlier appeal against the provisional order of the Commissioner, Central Excise was dismissed as withdrawn - Hence, set aside the impugned order.
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