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TMI Blog2015 (9) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Sr. S.C.,Pankaj Srivastava, T Islam Judgment Heard learned counsel for the parties and perused the record. M/s Shree Bihari Forgins Private Ltd. through its Director Sri Pramod Kumar Goyal has filed this Excise Appeal under Section 35 (G) of the Central Excise Act, 1944 challenging the order passed by the Custom Excise and Service Tax Tribunal New Delhi dated 11.9.2014. The facts rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor who had filed the appeal on the ground that he had a valid authorisation from the Board in terms of the resolution, a copy whereof was produced before the Tribunal. The Tribunal only after noticing the aforesaid two facts has decided to dismiss the appeal along with misc. applications and interim stay application on the ground that it cannot act as a civil court and cannot examine the inter s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Sri Goyal is not a valid resolution in fact no meeting of the Board had taken place for the last eight years. He has referred to the order of the company law board dated 3rd December, 2014. We have heard the counsel for the parties and examined the records of the present writ petition. From the order of the Commissioner (Appeal) we find that besides demand of duty, penalty has also been impose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misdirected itself in dismissing the appeal only on the ground that a dispute has been raised with regard to the correctness or otherwise of the resolution said to have been made in favour of Pramod Kumar Goyal in the matter of filing of the appeal. The Tribunal must adjudicate upon the said issue on the basis of the material brought on record before it and must decide as to whether the appeal as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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