9911796707
TMI Blog2019 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... titution of the appellant in appeal no. E/3036/2005-Mum, by this common order. 2. The complex set of facts leading to the present proceedings were elaborated by Learned Counsel for applicant and Learned Special Counsel appearing for Revenue. 3. It would appear that M/s Datar Switchgear Limited had been proceeded against on 31st August 1999 for irregular availment of Rs.1,14,67,428 as MODVAT credit which was followed by a further demand for Rs. 26,75,587 on 3rd September, 1999. The show cause notices were disposed off by the adjudicating authority in order-in-original no. 36/CEX/2000 and no. 37/CEX/2000 both dated 25th October 2000 which, upon challenge before the Tribunal in appeal no. E/277/2001 and appeal no. E/278/2001, were remanded, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after, on application by M/s Larsen & Toubro Ltd, the Tribunal, vide order dated 29th January 2018, recalled the earlier order to restore M/s Datar Switchgear Limited as appellant. One cavil in the present application is that M/s DSL Enterprises Pvt Ltd, the resultant company ostensibly burdened with the confirmed liability thereby, had not been put to notice or heard before such recall. 5. M/s DSL Enterprises Pvt Ltd has since altered its name to that of M/s Ridge Innovations Pvt Ltd. Therefore, in anticipation of the application for recall of the earlier order, it is further sought that, if M/s Larsen & Toubro Ltd is not accepted as substituted appellant while discharging M/s Datar Switchgear Ltd from show cause notices, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er matters. Reliance is also placed on the decision of the Hon'ble Supreme Court in re Kamla Devi v. Kushal Kanwar holding that 'In Shiv Shakti Co-op. Housing Society, Nagpur v. M/s Swaraj Developers and Others [AIR 2003 SC 2434], this Court held : "17. Right of appeal is statutory. Right of appeal inherits in no one. When conferred by statute it becomes a vested right. In this regard there is essential distinction between right of appeal and right of suit. Where there is inherent right in every person to file a suit and for its maintainability it requires no authority of law, appeal requires so. As was observed in The State of Kerala v. K.M. Charia Abdulla and Co., the distinction between right appeal and revision is based on differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be recovered by recourse to adjudication process enshrined therein. This, being an aberration from the ordinary course of assessment, is a special procedure in which jurisdiction has its genesis with the issue of show cause notice to enable the adjudication to invoke the authority to recover. It is that process so initiated which ultimately culminates in the engaging of the appellate jurisdiction by those aggrieved with the consequences of the adjudication order or any appellate order thereafter. Hence, other than noticee in the show cause notice, or Revenue, none avail the jurisdiction of the appellate forum in proceedings thereafter. Alteration of cause title can be sought for by an entity that seeks, as a legal successor, to prote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal 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. 11. 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. 12. A miscellaneous application for alteration of cause title can be entertained only if an entity with potential for finding itself to be obligated by unfavourab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
