{"id":138590,"date":"2010-09-16T00:00:00","date_gmt":"2010-09-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-indian-oil-corporation-limited-on-16-september-2010"},"modified":"2019-03-20T02:53:59","modified_gmt":"2019-03-19T21:23:59","slug":"commissioner-of-central-excise-vs-indian-oil-corporation-limited-on-16-september-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-indian-oil-corporation-limited-on-16-september-2010","title":{"rendered":"Commissioner Of Central Excise vs Indian Oil Corporation Limited on 16 September, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court &#8211; Orders<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs Indian Oil Corporation Limited on 16 September, 2010<\/div>\n<pre>                    IN THE HIGH COURT OF JUDICATURE AT PATNA\n                                     MA No.43 of 2007\n       Commissioner of Central Excise, Revenue building, Birchand Patel\n       Path, Patna.                               ....Appellant \/Appellant.\n                                           Versus\n       Indian Oil Corporation Limited, Barauni, District-Begusarai, Bihar.\n                                            .....Respondents\/Respondents.\n       For the Appellant :      Mrs. Archana Meenakshee &amp;\n                                Mrs. Archana Sinha, Advocates\n\n       For the Respondent :    Mr. D.V. Pathy, Advocate\n                                        -----------\n<\/pre>\n<p>6   16.09.2010            Heard the parties.\n<\/p>\n<p>                          On behalf of appellant strong objection has been<\/p>\n<p>                    taken to the two words appearing at the end of the<\/p>\n<p>                    impugned order. Those words are &#8211; &#8220;appeal rejected&#8221;.<\/p>\n<p>                          For better appreciation of the matter, the short<\/p>\n<p>                    order under challenge is extracted herein below:<\/p>\n<blockquote><p>                               &#8220;In view of the fact that the Revenue<br \/>\n                         has now been granted permission to pursue<br \/>\n                         their appeal before the Tribunal, we recall<br \/>\n                         our earlier order of closure of appeal and<br \/>\n                         restore the appeal to its original number.<br \/>\n                         Restoration of Appeal is accordingly<br \/>\n                         allowed. Appeal rejected&#8221;.<\/p><\/blockquote>\n<p>                          Mr. D.V. Pathy appearing on behalf of the<\/p>\n<p>                    respondent Indian Oil Corporation Ltd. has fairly<\/p>\n<p>                    accepted our view that the import of the order under<\/p>\n<p>                    appeal was to restore the appeal of the revenue to its<\/p>\n<p>                    original number and clearly restoration was allowed and<br \/>\n<span class=\"hidden_text\">                   -2-<\/span><\/p>\n<p>     the appeal remains to be heard on merit.<\/p>\n<p>                  In view of aforesaid fair stand, we find<\/p>\n<p>     substance in the submission advanced on behalf of<\/p>\n<p>     appellant that the words &#8220;appeal rejected&#8221; have occurred<\/p>\n<p>     at the end of the order under appeal on account of some<\/p>\n<p>     mistake. Hence, these two words are deleted from the<\/p>\n<p>     order under appeal dated 4.7.2006.<\/p>\n<p>                  Thus, it stands clarified that the appeal in<\/p>\n<p>     question is still pending before the learned Customs,<\/p>\n<p>     Excise and Service Tax Appellate Tribunal, Kolkata as<\/p>\n<p>     Central Excise Appeal No. E-749\/2002, to be decided on<\/p>\n<p>     merits.\n<\/p>\n<p>                  This appeal is allowed to the aforesaid<\/p>\n<p>     extent. No costs.\n<\/p>\n<\/p>\n<p>                             (Shiva Kirti Singh, J.)<\/p>\n<p>                             (Hemant Kumar Srivastava, J. )<br \/>\nsk\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court &#8211; Orders Commissioner Of Central Excise vs Indian Oil Corporation Limited on 16 September, 2010 IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.43 of 2007 Commissioner of Central Excise, Revenue building, Birchand Patel Path, Patna. &#8230;.Appellant \/Appellant. Versus Indian Oil Corporation Limited, Barauni, District-Begusarai, Bihar. &#8230;..Respondents\/Respondents. For the Appellant : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,27],"tags":[],"class_list":["post-138590","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs Indian Oil Corporation Limited on 16 September, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-indian-oil-corporation-limited-on-16-september-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Indian Oil Corporation Limited on 16 September, 2010 - Free Judgements of Supreme Court &amp; 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