Commissioner Of Customs (Import), ... vs M/S Mittal Power & Steel (I) Ltd
- CitationAppeal No. C/86106/14
Ratio decidendi
The rule this decision rests on
The appeal against an interim order is not maintainable once the appellate authority has subsequently passed a final order in the same proceeding, and such an appeal is accordingly dismissed as not maintainable; a cross-objection and its connected application likewise fall away as infructuous when the appeal to which they relate is dismissed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Appeal No. 177(Gr.III)/2013(JNCH)/IMP-78 dated 22.11.2013 passed by the Commissioner of Customs (Appeals), Nhava Sheva).
For approval and signature:
Honble Shri Anil Choudhary, Member (Judicial) Honble Shri P.S. Pruthi, Member (Technical)
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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy : Seen of the order?
4. Whether order is to be circulated to the Departmental : Yes authorities?
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Commissioner of Customs (Import), Nhava Sheva Appellant
Vs.
M/s Mittal Power & Steel (I) Ltd. Respondent
Appearance:
Shri M.S. Reddy, DC (AR) for Appellant
Shri Ravindra Jain, Advocate for Respondent
CORAM:
SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) SHRI P.S. PRUTHI, MEMBER (TECHNICAL)
Date of Hearing: 05.03.2015
Date of Decision: 05.03.2015
ORDER NO.
Per: Anil Choudhary
The present appeal has been filed against Interim Order dated 22.11.2013 passed by the Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai-II. Subsequent to passing of the Interim Order, final order in the appeal was passed by the Commissioner (Appeals) on 21.2.2014 being final order No. 512(Gr.III)/2014(JNCH)/IMP-479. Subsequent to passing the final order of the Commissioner (Appeals), the Revenue has filed the present appeal on 3.4.2014. Thus, the appeal filed by the Revenue is not maintainable and is dismissed. Cross Objection is also disposed of accordingly.
2. The COD application in Cross Objection is also dismissed as infructuous.
(Dictated and pronounced in Court)
(P.S. Pruthi) (Anil Choudhary) Member (Technical) Member (Judicial)
Sinha
1
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