1991 (9) TMI 173 - AT - Central Excise

Summary

Issues:
Appeal against impugned Detention Order - Maintainability of the appeal.

Detailed Analysis:
The appellants filed an appeal against the impugned Detention Order issued by the Assistant Collector of Central Excise Division. Initially, the Registry returned the appeal papers as it was against a Detention Order issued under Rule 230 of the Central Excise Rules for unpaid duty. The appellants filed a Misc. Application requesting the appeal to be admitted for hearing. The Bench questioned the maintainability of the appeal, as the duty amount was adjudicated by the Collector of Central Excise, Indore, and the appeal should have been filed with the Board of Excise & Customs, New Delhi. The appellants claimed to have filed an appeal with the Board, but no Order was received. The Consultant argued that no duty was payable by the appellants on certain goods. The Respondent argued that since the appeal was pending with the Board, the present appeal was not maintainable before the Tribunal.

Upon considering the submissions, the Tribunal found that the impugned Detention Order was issued to recover unpaid duty as per the Order-in-Original by the Collector of Central Excise, Indore. The Tribunal concluded that since the Adjudication Order had not been set aside by any Appellate Authority, the present appeal was not maintainable. Consequently, the appeal was dismissed as non-maintainable, and the Misc. Application was disposed of accordingly.

In summary, the Tribunal held that the appeal against the Detention Order was not maintainable before them as the duty amount remained unpaid based on the Collector's Order-in-Original, and no Appellate Authority had set aside that order. Thus, the appeal was dismissed for being non-maintainable.