COMMISSIONER OF CENTRAL EXCISE, MYSORE Vs. TECHNO RINGS

JUDGEMENT

(1.) THIS application filed by the respondent in the appeal filed by the Department seeks out -of -turn disposal of the appeal. On a perusal of the records and hearing both sides, we have found this case to be fit for summary disposal. Accordingly, after allowing the miscellaneous application, we take up the appeal itself for final disposal.

(2.) THE respondent had applied on 15 -9 -2009 for inclusion of additional premises in the registration certificate issued in respect of Shed No. B -1, Industrial Estate, Sagar Road, Shimoga. That application sought inclusion of a new shed bearing No. N8/2 in the existing registration certificate. The respondent received a letter dated 5 -11 -2009 of the Deputy Commissioner (Tech.), office of the Commissioner of Central Excise, Customs and Service Tax, Mysore, which read as follows : -

(3.) AGGRIEVED by the decision communicated through the above letter, the respondent preferred an appeal to the Commissioner (Appeals) under Section 35 of the Central Excise Act. The learned Commissioner (Appeals), after hearing the party and considering a report obtained from the Additional Commissioner (Tech.), allowed the party to make fresh application for the aforesaid purpose and even went to the extent of observing that, if such application was rejected by the Commissioner, an appropriate speaking order should be issued so as to avoid jurisdictional problem relating to filing the appeal. The appellate authority further observed that as the Commissioner had not passed any speaking order in that matter, the appellant could not have filed any appeal in the CESTAT. This observation was made in the context of overruling the jurisdictional objection raised by the Additional Commissioner (Tech.).