2016 (12) TMI 277 - AT - Central Excise

Maintainability of appeal - Held that - After hearing the Appeal for some time on a query from the Bench to ascertain certain facts mentioned in the Annexure to the Show Cause Notice, it is found that relevant annexures to the show cause notice are not enclosed. As the matter has been pending for more than eight years and the Appeals earlier have been listed on several occasions, we do not see any reason to adjourn the matter. Therefore, the appeal is dismissed as non-maintainable. The Appellant is at liberty to approach this Tribunal for appropriate Order on completion of the record.

Summary

The appeal was dismissed as non-maintainable due to relevant annexures to the show cause notice not being enclosed. Appellant can approach the Tribunal for an appropriate order on completion of the record.