Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2011 (8) TMI 986

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... EA3, Revenue has impleaded M/s. Rajan Prints as respondent and it is M/s. Rajan Prints to whom the notices have been sent by the Tribunal - Decided against assessee. - E/2586/2006 - Misc Order No. M/1609/2011-WZB/AHD - Dated:- 26-8-2011 - Shri M.V. Ravindran and Dr. P. Babu, JJ. Shri Paritosh Gupta, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. ORDER .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the judgment of the Hon ble Supreme Court in the case of Northern Plastics Limited v. Hindustan Photo Films Mfg. Company Limited - 1997 (91) E.L.T. 502 (S.C.) would cover the issue, as he become a party aggrieved and therefore he would like the Bench to address the issue involved. 4. After hearing both the sides for some time, we find that Revenue has filed this appeal against Order-in-Appeal No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... same, would directly cover the issue against the applicant. We require to consider the provisions of Section 35B of Central Excise Act, 1944, wherein a person or party aggrieved can only be as a respondent or appellant. In this case, the applicant is not joined as respondents and hence we do not find any merit in the application filed by the applicant. Accordingly, the same is dismissed. (Dicta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates