BION PLASTICS Vs. COMMISSIONER CGST

JUDGEMENT

(1.) This appeal is filed, under Sec. 35-G of the Central Excise Act, 1944, against the order passed by the CESTAT, New Delhi in Excise Appeal Nos. 50166 of 2016 and 51678 of 2016 dtd. 22/9/2017.

(2.) Against the very same order, passed in Excise Appeal Nos. 50166 of 2016 and 51678 of 2016 dtd. 22/9/2017, the appellant herein had earlier filed Central Excise Appeal Nos. 41 and 42 of 2018; and the learned counsel for the appellant had sought permission to withdraw Central Excise Appeal Nos. 41 of 2018 and 42 of 2018 stating that the appellant intended to pursue the rectification application filed by them. Both the appeals were dismissed as withdrawn by order dtd. 13/12/2018.

(3.) The appellant herein, thereafter, filed an application for rectification which was dismissed by order dtd. 6/5/2019. Instead of challenging the order passed by the CESTAT dtd. 6/5/2019, rejecting the rectification application, the appellant has instead preferred the present appeals questioning the very same order passed by CESTAT, New Delhi in Excise Appeal Nos. 50166 and 51678 of 2016 dtd. 22/9/2017.