2012 (2) TMI 290 - SC - Central Excise

Rejection of appeal for not filing appropriate papers before Court - Exemption under Notification No.1/93 dated 28.02.2003 CESTAT allowed such exemption affirmed by High Court Revenue is in appeal - final order passed by CESTAT is not produced Held that - In the absence of the such orders it would not be proper for us to decide between the parties and would be handicapped while appreciating the legal issues. Hence, appeal is rejected solely on the ground that the Revenue has not filed the appropriate papers before this Court.

Summary

Issues involved:
1. Denial of exemption under Notification No.1/93 dated 28.02.2003 to the Respondent-Assessee.
2. Appeal against the denial of exemption by the Adjudicating Authority.
3. Reversal of findings by the Central Excise & Service Tax Appellate Tribunal (CESTAT).
4. High Court's affirmation of CESTAT's view.
5. Revenue's appeal before the Supreme Court based on missing essential documents.

Analysis:
The Supreme Court granted leave to appeal against the judgment of the High Court of Delhi in CEAC No.12/2010, which dealt with the denial of exemption under Notification No.1/93 dated 28.02.2003 to the Respondent-Assessee. The Adjudicating Authority initially denied the exemption claim, leading the Assessee to file an appeal before the First Appellate Authority, which was also dismissed. Subsequently, the Assessee approached the Central Excise & Service Tax Appellate Tribunal (CESTAT), which reversed the findings of the Adjudicating Authority and the First Appellate Authority in its order dated 12.01.2010.

The Revenue, aggrieved by CESTAT's decision, appealed to the High Court in CEAC No.12/2010. The High Court upheld CESTAT's view and rejected the Revenue's appeal. Dissatisfied with the High Court's decision, the Revenue appealed to the Supreme Court. During the proceedings, it was noted that the Revenue failed to produce the final order passed by CESTAT on 10.01.2010, only providing an interim order. This missing crucial document hindered the Supreme Court's ability to make a decision on the matter.

Due to the absence of the final order passed by CESTAT, which was affirmed by the High Court, the Supreme Court found it inappropriate to adjudicate on the dispute between the parties. The court emphasized the importance of having the necessary documents to understand the legal issues and arguments presented by both parties. Consequently, the Supreme Court rejected the appeal solely on the grounds of the Revenue's failure to submit the essential papers, thereby disposing of the appeal accordingly.