9911796707
TMI Blog2015 (10) TMI 2346X X X X Extracts X X X X X X X X Extracts X X X X ..... evasion of duty of Rs. 2,67,00,348/- and proceedings were initiated against M/s. RIL and Shri Anil Rathi, Director thereof. An Adjudication order was passed on 29.03.2007 as stated in para 1 here in above. The said order was challenged by M/s. RIL before this Tribunal and the appeal filed against the impugned order was dismissed for non compliance of the provision of Section 35F of Central Excise Act 1944. The appellant have also challenged the impugned order on the premise that the appellant had entered with M/s. RIL in two lease agreement dated 17.12.2003 and 16.05.2003 for maintenance and operation of plant and equipments at the site of M/s. RIL, as dispute arose between M/s. RIL and appellant, the appellant suspended the maintenance act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their ownership rests with Government of India, therefore, request cannot be acceded to. The appellant further vide order dated 29.03.2012 asked the respondent to release plant and machinery within 10 days. Thereafter, the appellant filed a writ petition no. 630/2012 before the Hon'ble High Court of Allahabad seeking release of plant and machinery. At that time, the appellant came to know that the show cause notice was issued to M/s. RIL have been adjudicated in 2007 and copy of the impugned order was served on the appellant on 29.05.2012. Thereafter, the Hon'ble High Court vide order dated 05.04.2013 dismissed the writ petition relegating the petitioner to file the appeal against the order-in-original dated 29.03.2007 passed by Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery owned by the appellant, clearly establish fact that the appellant though was not a party to the original proceedings of impugned order is clearly an aggrieved person since proprietary right qua plant and machinery has been affected by the impugned order. He further submits that without prejudice, this Tribunal order has jurisdiction to revisit the impugned order in it affects the right of the appellant being aggrieved third party. To support this contention he relied on the following decisions: i. State of Madras Vs. Maurai Mills Co. Ltd.-AIR 1967 SC 681 ii. Kunhayammed Vs. State of Kerala-2001 (129) ELT 11 (SC) iii. Maruti Udyog Ltd. Vs. CCE-2002 (146) ELT 37 (SC) iv. Commissioner of Sales Tax Vs. Vijai International Udyog-AIR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... District Magistrate-2011 (267) ELT 614 (Guj), in the case of Harish Lamba Vs. CCE Mumbai-2008 (227) ELT 286 (Tri-Mumbai), and in the case of Choice Ceramic Tiles Pvt. Ltd. Vs. CCE-2010 (258) ELT 283 (Tri-Ahmd). He further submits that impugned order is violation of principle of natural justice as plant and machinery belongs to the appellant and they have been confiscated without even been given notice or an opportunity to being heard to the appellants. Therefore, impugned order qua confiscation of the impugned goods be set aside. 5. On the other hand, Ld. AR oppose the contention of the Ld. Counsel and submits that the appellant is not aggrieved party from the impugned order and he was neither part of show cause notice nor participated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by Commissioner of Central Excise / Commissioner (A) under Central Excise Act but this Tribunal has no jurisdiction to decide the ownership of the goods. Moreover, in the impugned order only plant and machinery owned by M/s. RIL has been confiscated. If appellant is claiming to be the owner of said plant and machinery it is a dispute of civil in nature and this Tribunal is not the proper forum to seek remedy for that. Moreover, it is the claim of the appellant in their written submission that they have approached to the respondent on 30.09.2011 first time to seek the permission of removal of its plant and machinery it is also a claim of the appellant that they were not knowing that any departmental proceedings are pending against RIL b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
