ESSAR STEEL LTD. Vs. COMMISSIONER OF CUSTOMS, JAMNAGAR

JUDGEMENT

(1.) THE present application stand filed by the Department in terms of Tribunals order No. A/1753 -1754/WZB/AHD/2009, dt. 3 -7 -09, vide which the assessees appeal stand allowed with consequential relief to them. Though in the said application the Revenue has made a prayer for restoration of appeal (memorandum of cross objection filed by them), we find that it is more in the nature of Rectification of Mistake. We have heard the learned SDR in support of the said application. The prayer made by the assessee for adjournment is rejected.

(2.) REVENUES grievance is that while deciding the appeal of M/s. Essar Steel Ltd, the Tribunal has not taken into account the Cross Objection filed by the Revenue. We note that there is no mention of Cross Objection filed by the Revenue in the said order of the Tribunal. We, accordingly, proceed to dispose off the Cross Objection so filed by the Revenue.

(3.) IT is seen that vide impugned orders, the original adjudicating authority as also Commissioner (Appeals) have rejected the claim of the appellant for grant of refund of duty. No part of the said order was against the Revenue. As such, there was no occasion for the Revenue to file Cross Objection, so as to require the said Cross Objection to be treated as cross -appeal. However, to be fair to the Revenue, we treat the said Cross Objection as written submission.