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2015 (9) TMI 301 - ALLAHABAD HIGH COURT

2015 (9) TMI 301 - ALLAHABAD HIGH COURT - 2015 (322) E.L.T. 55 (All.) - Validity of Tribunal's order - Tribunal dismissed appeal as not being the civil court - Matter before Tribunal is as to who is the proper party to the case - Held that:- Besides demand of duty, penalty has also been imposed upon Sri Pramod Kumar Goyal being the active Director and that the appeal before the Commissioner (Appeal) was contested on behalf of the company by Sri Pramod Kumar Goyal, however, in no circumstance the .....

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e Tribunal.

Tribunal has misdirected itself in dismissing the appeal only on the ground that a dispute has been raised with regard to the correctness or otherwise of the resolution said to have been made in favour of Pramod Kumar Goyal in the matter of filing of the appeal. The Tribunal must adjudicate upon the said issue on the basis of the material brought on record before it and must decide as to whether the appeal as presented was competent or not. All issues on merits of the main .....

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t Heard learned counsel for the parties and perused the record. M/s Shree Bihari Forgins Private Ltd. through its Director Sri Pramod Kumar Goyal has filed this Excise Appeal under Section 35 (G) of the Central Excise Act, 1944 challenging the order passed by the Custom Excise and Service Tax Tribunal New Delhi dated 11.9.2014. The facts relevant for the purposes of the present appeal are as follows: Against the order of the Commissioner (Appeals) Customs and Central Excise, Meerut-IInd dated 6t .....

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the company authorising him to do so. The stand so taken by the intervener Lalit Agarwal was challenged by Sri Pramod Kumar Goyal, the Director who had filed the appeal on the ground that he had a valid authorisation from the Board in terms of the resolution, a copy whereof was produced before the Tribunal. The Tribunal only after noticing the aforesaid two facts has decided to dismiss the appeal along with misc. applications and interim stay application on the ground that it cannot act as a civ .....

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peal, no further issue with regard to directorship of the company had to be gone into and in that circumstance the appeal was to be treated as competent which aspect of the matter has been ignored by the appellate tribunal. Counsel for Sri Lalit Agarwal, i.e. the other Director submitted before this Court that the resolution produced by Sri Goyal is not a valid resolution in fact no meeting of the Board had taken place for the last eight years. He has referred to the order of the company law boa .....

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