Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 226 - AT - Central ExciseIrregular availment of MODVAT Credit - recall of order - section 129 of Customs Act, 1962 - HELD THAT:- As the scope and jurisdiction of the Tribunal emanates from section 129 of Customs Act, 1962 for the for the limited purpose of deciding upon the legality and appropriateness of a confirmed demand, denial of refund or other penal consequences under Customs Act, 1962, Central Excise Act, 1944 and Finance Act, 1994, it is not within our competence, or expertise, to foray into awards and determination of such other statutory bodies. The provisions of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 are amply clear - With the expiry, or cessation, of an appellant, the appeal comes to an end. A miscellaneous application for alteration of cause title can be entertained only if an entity with potential for finding itself to be obligated by unfavourable future decision of the Tribunal seeks to substitute for an appellant on record to enable it to be heard before being saddled with detriment. Such a responsibility or obligation cannot be imposed by an existent appellant on to another entity whose involvement in the proceedings is not on record in the show cause notice. Hence, the application for incorporation of M/s Larsen & Toubro Ltd in the appeal is dismissed. Application disposed off.
|