2007 (9) TMI 203

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..... and 162 of 2006, which have been filed by the assessee under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'). The first appeal has been filed by the Company and the other appeal is by the Director Shri Nand Kishor Aggarwal. The challenge in these appeals is to a consolidated order-dated 19-10- 2005 (A-5), passed by the Customs, Excise and Service Tax Appellate Tribunal, New D .....

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..... eme Court in the case of Indian Aluminum Co. Ltd. v. Thane Municipal Corporation, 1999 (55) E.L.T. 454 (S.C.)= 1992 Supply. (1) SCC 480. The contention of the assessee that verification can now be carried out, has been rightly rejected because the assessee had failed to file the necessary declaration at relevant time in 1997. Moreover, the appeal filed by Shri M.S. Malik, being C.E.A. No. 161 of 2 .....

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