2014 (4) TMI 1124

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....t. Shri J.B. Mishra, for the Respondent. ORDER P.C. : The Appeal is filed under Section 130 of the Customs Act, 1962 against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zone Bench, Mumbai in Excise Appeal No. 146/2010. By the order passed on 16-1-2012 the CESTAT has dismissed the appeal filed by the appellant. The appellant has pointed out that it was ....

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....e order is ex-parte and thus, without the knowledge of the appellants. 2. The appellants claim that their factory was closed with effect from 24-10-2000. They had surrendered their Central Excise Registration. A fresh registration was issued in the name of M/s. Narayan Dyeing from 9-1-2001. It is M/s. Narayan Dyeing who are ideally informed about the orders-in-original and not the appellan....

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....ere duly served and were to the knowledge of the appellants. The appellants claim that the order was passed by the CESTAT on 15-7-2008 remanding the matter to the Commissioner of Central Excise (Appeals). Before the Commissioner of Central Excise (Appeals), once again the issue was raised, but the said Commissioner found that the stand of the appellants is not supported and rather belied by the re....

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....een condoned by the CESTAT in terms of the powers conferred in it. In these circumstances we are of the view that the findings of fact do not raise any substantial question of law. Such findings of fact are not demonstrated to be perverse. Reliance on the correspondence carried out by M/s. Narayan Dyeing cannot be of assistance to the appellant simply because if the appellant is distinct entity it....