IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.02.2017 CORAM THE HONOURABLE MR.JUSTICE RAJIV SHAKDHER And THE HONOURABLE DR.JUSTICE ANITA SUMANTH C.M.A.No.SR40855 of 2014 And C.M.P.No.2164 of 2017 Commissioner of Central Excise, No.6/7, A.T.D.Street, Race Course, Coimbatore – 641 018. ... Appellant Vs.
1. M/s.Coimbatore Polytex Private Ltd., (Formerly Known as Premier Ploytronics P Ltd.)
2. The Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai. ... Respondent Prayer:
Appeal filed under Section 35 G of the Central Excise Act, 1944, praying to allow this appeal and set aside the impugned Final Order in Final Order No.40366 of 2013 dated 16.09.2013 on the file of the Hon'ble CESTAT.
For Appellant : Mr.A.P.Srinivas J U D G M E N T (Order of the Court was made by RAJIV SHAKDHER,J.)
1. Mr.Srinivas, learned counsel for the appellant says that the appeal filed by the Department, lacks merit in view of the judgment of the Division Bench of this Court rendered in Coimbatore Polytex Limited Vs. CESTAT, Chennai, 2015 (319) E.L.T. 293 (Mad.).
2. However, insofar as delay in filing the appeal is concerned, learned counsel says that the delay in representing the appeal, which was not deliberate, occurred on account of the fact that he was in personal difficulty.
3. Accordingly, even though, the period of delay is considerable, given the reason furnished, we are inclined to condone the same. It is ordered so.
4. Resultantly, having regard to the submission made by Mr.Srinivas, qua absence of merit in the appeal, the Registry is directed not to register the appeal.
5. The application and the appeal, which is, at the SR stage, are disposed of accordingly. However, there shall be no order as to costs.
pri Index: Yes / No Internet: Yes / No To [R.S.A.,J.] [A.S.M.,J.] 10.02.2017 The Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
RAJIV SHAKDHER,J.
And ANITA SUMANTH,J.
pri C.M.A.No.SR40855 of 2014 And C.M.P.No.2164 of 2017 10.02.2017 http://www.judis.nic.inc