Customs, Excise and Gold Tribunal - Delhi Tribunal

Nahar Spinning Mills Ltd. vs Commissioner Of Central Excise on 5 April, 2005

Customs, Excise and Gold Tribunal – Delhi
Nahar Spinning Mills Ltd. vs Commissioner Of Central Excise on 5 April, 2005
Equivalent citations: 2005 (185) ELT 256 Tri Del
Bench: P Bajaj, M T K.C.


ORDER

P.S. Bajaj, Member (J)

1. The appellants in the present appeal have sought setting aside of the Order-in-Original by alleging that it has been passed by the Commissioner (Appeals). This prayer had been made by them in the memo of appeal. But order-in-original was passed by the adjudicating authority i.e. Additional Commissioner of Central Excise on 3-12-2003 and that order stood merged with the order-in-appeal passed by the Commissioner (Appeals). No prayer for setting aside the order-in-appeal has been made by the appellants in their prayer clause in the memo of appeal. The relief mentioned in the Form EA.3 for setting aside the order-in-appeal stands contradicted by the ultimate prayer made by the appellants in the appeal itself. Since the order-in-original did not survive on account of its merger with the order-in-appeal, the prayer of the appellants for setting aside that order cannot be accepted. That being so, the appeal of the appellants is not maintainable and the same is rejected.