9911796707
TMI Blog1998 (5) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is a Misc. application filed by the UP State Electricity Board (UPSEB) in the matter of M/s. Jagat Industries v. Collector of Central Excise, Kanpur for impleading, UPSEB as appellant No. 2 in the appeal filed by the Jagat Industries. 2. At the outset prima facie, it appeared that show cause notice had been issued only to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Collector against which M/s. Jagat Industries have filed this appeal. 4. However in spite of our queries, ld. Counsel could not show as to how this application could be entertained at this stage. He referred to Section 4 of Central Excise Act and stated that there is already settled law regarding related persons; And since it is UPSEB which had ultimately paid the duty amount in ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Procedure) Rules, the ld. Counsel merely reiterated his submissions to the effect that since it is the UPSEB who had to ultimately pay the duty, therefore, they were an affected party and may be allowed to be impleaded. 7. In response to our queries, ld. Counsel very fairly stated that he does not hold the vakalat for M/s. Jagat Industries who had filed the appeal. We therefore consider tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was issued only to M/s. Jagat Industries and order-in-original was also passed only against them (M/s. Jagat Industries). M/s. Jagat Industries had already filed the appeal before us but ld. Counsel does not have the vakalatnama for Jagat Industries. 9. Further the Central Excise is indirect tax and therefore in the normal course manufacturer or assessee is expected to pass on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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