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2017 (8) TMI 1223 - DELHI HIGH COURTJurisdiction - impleadment in an appeal under Section 35G of the Central Excise Act - Whether the Commissioner of Central Excise, Delhi-I had territorial jurisdiction to issue a show cause notice to M/s. Florida Electrical Industries Limited? - Held that: - the submission of the applicant with respect to them not being impleaded cannot be accepted. Not only were they impleaded in the memo of parties but also served with notice. The appeal is clearly directed against a common order so far as it concerns all the seven matters that were decided by the CESTAT - there can be no doubt in the context of the right to appeal premised upon statutory provision, the mandate of the statute is to be followed. However, in the facts of the present case, the Court discerns no infirmity fatal or otherwise to say that the judgment finally disposing of the appeal in any manner prejudices the assessees/respondents, all of whom had notice and knowledge of the proceedings. Whether on the facts and circumstances of the case, the Customs, Excise and Service Tax Appellate Tribunal was right in law, in concluding that duty demand against M/s. Modern Industrial Enterprises could not be confirmed since it was not possible to arrive at the value of clearances separately between M/s. Florida Electrical Industries Limited and M/s. Modern Industrial Enterprises? - Held that: - the second question of law formulated by this Court clearly shows that the Court was aware and conscious of the fact that two entities, i.e., M/s Modern Industrial Enterprises and M/s Florida Electrical Industries Ltd. were involved. The Court’s findings that the CESTAT should have analyzed the materials before it, which had been taken into account by the Commissioner in this regard in order to carry out the exercise of segregation, precisely addresses this issue. Here too, the Court does not discern any prejudice because the respondents who are parties/appellants before the CESTAT were before the Court and most of them were represented. Application for impleadment in an appeal dismissed - decided against applicant.
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