CCE Vs. MAHINDRA AND MAHINDRA LTD.

JUDGEMENT

(1.) AN appeal was filed by the Respondent M/s Mahindra and Mahindra Ltd., an assessee, under the Central Excise Act, 1944 against an order communicated by a letter dated VT/Ch.87(30)1/2004 dtd 11.8.2004, communicating the decisions of the department, which was issued with the approval of the Commissioner of Central Excise, Mumbai -V, rejecting the availment of Cenvat credit on all inputs, as also rejecting the proposals made, regarding deductions from the total price. This letter is signed by one Mr. S.H.Dange, Joint Commissioner (Tech).

(2.) THIS Tribunal, vide its order A/241/WZB/2005/II dt. 18.3.2005, following the decision in the case of CCE v. MP Steel Corporation and considering other decision on the subject of such communications made of decisions by a Commissioner and communicated by an officer other than the Commissioner, without hearing the Appellant were not to be entertained, as an appeal by this Tribunal under Section 35B of the Central Excise Act, 1944. Accordingly, the appeal of the assessee was held to be not maintainable and considering that the issue required was important enough involving fiscal liabilities, the Commissioner was directed to determine the matters and issues, after hearing the assessee in the matter and for that purpose a time frame of two months from the receipt of the order was granted to the Commissioner to finalize the issues herein.

(3.) VIDE the present application, the Commissioner has sought extension of the time frame of two months fixed by CESTAT for passing a speaking order in this matter till the decision of the Hon'ble High Court in the matter in the petition filed by Revenue in the Mumbai High Court against this Tribunal's decision dt. 18.3.2005 is settled by the Hon'ble High Court. The present application has been filed after the two months period granted by the Tribunal has expired. A perusal of the prayers made, in this reference application filed in the Hon'ble Bombay High Court, does not indicate any prayer made to stay the operation of the order passed by this Tribunal on 18.3.2005. The reference application in the High Court has been filed within the two months.