HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL NO.81 OF 2014 DATED:26.12.2014 Between:
M/s. Alumayer India Private Limited TIC Industrial Area MIDC, Mumbai-Pune Highway Uran, Phatta, Nerul, Navi Mumbai … Appellant And Commissioner of Customs & Central Excise Hyderabad-IV Commissionerate Ground Floor, Tilak Road, Posnett Bhavan, Ramkoti Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL NO.81 OF 2014 JUDGMENT: (per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) We are of the view that this appeal is liable to be dismissed since it is not filed in accordance with the provisions of Section 35G of the Central Excise Act, 1944. A contention has been raised that the Court should not adhere to technicalities. But, the defect is incurable that cannot be ignored altogether. Drafting of pleading in the appeals has to be made following prescribed procedure under the law and this sort of pleading was never seen. The appeal is dismissed on that ground with liberty to file a fresh one in accordance with law.
Pending miscellaneous petitions, if any, shall also stand dismissed. There will be no order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 26.12.2014 bnr