J M INDUSTRIES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Mr.A.D.Maru, learned advocate for the appellant. None appears when the matter is taken up for hearing. Taking into consideration the nature of the controversy between the parties the appeal is taken up for final hearing and disposal today.

(2.) The appellant being aggrieved by the order dated 13th October, 2003 made by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (the Tribunal) has preferred this appeal proposing the following seven questions:

(3.) When the matter came up for hearing on 18th February, 2005 it was noticed that none of the proposed questions arise out of the impugned order of Tribunal in light of the fact that the Tribunal has not recorded any findings in relation to proposed question Nos.1, 2, 6 and 7, while in so far as proposed question Nos.3, 4 and 5 are concerned, the findings recorded by the Tribunal are based on facts and evidence on record. At this stage, it was submitted by the learned advocate that in relation to proposed question Nos.1, 2, 6 and 7 various grounds were raised before the Tribunal but the Tribunal had failed to deal with the same. Accordingly, the appellant was granted time to produce certified copy of the Memorandum of Appeal and grounds filed before the Tribunal.