9911796707
TMI Blog2006 (11) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise passed an Order-in-Original No. 25/2004 dated 16-4-2004 against the appellants demanding duty for clandestine clearance and also imposing various penalties. Against that order, the assessee (the Respondent in this case) filed an appeal to the Commissioner (Appeals). The Commissioner (Appeals) passed an order dated 30-7-2004. In that order, he had set aside the order dated 16-4-2004 passed by the Additional Commissioner. Later the Department examined the Order-in-Original dated 16-4-2004 and filed an appeal before the Commissioner (Appeals). The date of review of the Order-in-Original dated 16-4-2004 by the Commissioner, Hyderabad-IV Commissionerate, is 11-4-2005. The Commissioner (Appeals) considered all the aspects and passed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as already been merged with Final Order passed by the Tribunal much before any order was passed by Board of Revenue under Section 35 E (1). He has also relied on the Apex Court judgment reported in 2003 (157) E.L.T. A313 (S.C.)] wherein it was held that the Final Order was already passed by the Tribunal prior to review of Commissioner's (Appeals) order by Board, order passed by the Commissioner (Appeals) has already been merged with Final Order passed by the Tribunal much before any order passed by Board. It is further stated that in Para 3 of the Grounds of the Appeal, the Revenue has started to club the clearance of the Respondent with a Private Ltd. Company and partnership firm without making them necessary parties. He relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the Department has got one year time to appeal against an order passed by the Adjudicating Authority under Section 35E(4) of the Central Excise Act, 1944, the fact remains that an appellate order setting aside the impugned order is has already been passed. If the Department was aggrieved by the impugned order, the objection or appeal should have been filed when the party's appeal was at hearing stage before the Commissioner (Appeals) and before passing of the Order-in-Appeal by Commissioner (Appeals). Hon'ble Tribunal in the case of M/s. Jindal Strips Ltd. v. CCE, New Delhi reported in 2000 (118) E.L.T. 224 (Tri.) held that when Collector (Appeals) allowed an appeal against the order of the Assistant Collector that order is deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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