CCE, CHANDIGARH Vs. PRATAP STEEL ROLLING MILLS LTD.

JUDGEMENT

(1.) THIS is an application by the Revenue seeking restoration of their appeal which was dismissed as per Final Order No. A/659/2000 -NR(SM) dated 20.4.2000. The appeal was dismissed on the ground that the statement of facts and grounds of appeal had not been furnished along with the appeal papers and, therefore, the appeal was not in accordance with Rule 8 of the CEGAT (procedure) Rules, 1982. The Order of the Bench also made clear that the appellants had the liberty to get the appeal revived after making up the deficiency. The deficiency has since been made up the deficiency. The deficiency has since been made up by the appellants as evidenced by the statement of facts and grounds of appeal (duly verified by the Assistant Commissioner) having been brought on record as accompaniments of this application. I,therefore, take the documents on record and treat the aforesaid deficiencies as having been made good by the appellants. Accordingly, the ROA application is allowed and the appeal is restored to its original number.

(2.) LD . Advocate Sh. G. Ambuwani, representing the respondents, submits that the appeal itself can be disposed of finally at this stage in view of the decision of the Tribunal Larger Bench in the case of Avis Electronics [2000 (117) ELT 571]. He also submits that the respondents are a sick Unit and, therefore, cannot afford to meet the expenses of a prolonged litigation. Ld. JDR, however, seeks an adjournment so as to be able to get prepared for arguments in the appeal. In the interest of justice, I must heed this prayer. The matter is adjourned to 15.3.2001. It is made clear that this will be a last chance for the Revenue.