2017 (2) TMI 771

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.... Shri V K Shastri, Asstt. Commissioner (AR) for the respondent Per: C J Mathew: Appellant, Shri Akash Aggarwal, is before us against order-in-original no. V/Adj (Seiz)15-2/98/MIII/1700 dated 24^th December 1998 of Commissioner of Central Excise, Thane-I. The dispute relates to action initiated against M/s Shri Shivani Textiles Pvt Ltd for use of power in mercerising process which was found t....

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....t a number of grounds have been adverted but there is no word or whisper of the relief sought. Indeed, it is questionable if the appellant is eligible to seek a relief from us on a matter that was moved to the jurisdiction of the Settlement Commission. There being no prayer from the appellant, the appeal itself, is without substance. We do not, however, propose to examine that aspect at this stage....

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....ed the application for condonation of delay and, consequently, the application for stay of operation of impugned order and the appeal itself stands dismissed. 5. We observe that no justification has been offered for the lapse of time in filing this appeal. The only ground appear to be withdrawal from the jurisdiction of the Tribunal to make itself subject to the jurisdiction of the Settlement C....