Case Law Details
Ebiz.Com Pvt. Ltd & Ors. Vs. Central Excise, Customs And Service Tax Appellate Tribunal (Delhi High Court)
The grievance of the petitioners is that the appeal filed by them before the Customs, Excise & Service Tax Appellate Tribunal (‘CESTAT’) was not being registered and listed for hearing. The court, while issuing notice in the present writ petition on 15th September, 2017, had sought response from the CESTAT on the following two questions:
“(a) On what basis is an issue concerning the jurisdiction of the CESTAT to entertain an appeal on the judicial side being referred by the Bench of the CESTAT to the President of the CESTAT on the administrative side?
(b) On what basis were notices issued by the CESTAT Registry to the Petitioners herein (who have filed separate appeals before the CESTAT) “with regard to maintainability of the appeal in absence of mandatory deposit” when the Petitioners assert that the sums already deposited by them with the Department is in excess of 7.5% of the demanded sum?
2. Respondent no. 1- CESTAT, has filed an affidavit through its It is stated by the respondent that the matter was listed on the judicial side, when the two members’ Bench had referred the matter to the President on the question of jurisdiction.
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