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Vardhman Associates Versus Commissioner (Appeals) , Central Excise

2017 (11) TMI 721 - ALLAHABAD HIGH COURT

Restoration of Rectification of mistake application - Held that: - this Court finds that no reasons are recorded in the order of Commissioner (Appeals) for coming to the conclusion that no rectifiable mistake has occurred. It is settled principle of .....

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, for the Petitioner. Shri Ashok Singh, ASGI and Krishna Agrawal, Counsel, for the Respondent. ORDER This petition assails an order passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow dated 16-7-2015, rejecting an .....

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e in Order-in-Appeal No. 12-ST/Appeal/Knp/2013, dated 22-8-2013 passed by the Commissioner (Appeals), Central Excise, Kanpur. In this connection, it is observed that the impugned order has been passed after careful consideration of the facts and no s .....

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the record reveals that an adjudication was made by the Additional Commissioner, Central Excise on 26-10-2009 against the petitioner. According to the petitioner, this order was never served upon it and it was pursuant to a right to information quer .....

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that an appeal could be preferred within 3 months from the date of service of order by virtue of Section 85(3) of the Finance Act, 1994. It is stated that since the order dated 26-10-2009 was never served, as such, the appeal preferred by the petitio .....

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reasons have been recorded for rejecting of the application. 6. Sri Krishna Agrawal, learned counsel appearing for the department has vehemently urged that the order of the appellate authority is valid and requires no interference. 7. Havi .....

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