After filing appeal, Revenue is of the view that it was not necessary
AGAINST an Order-in-Appeal No. BR/212/Th-II/2005 dated 05.08.2005 passed by the Commissioner of Central Excise (Appeals), Mumbai-IV, the CCE, Thane-II had filed an appeal before the CESTAT and the appeal was numbered E/3860/2005-Mum.
When this matter was heard on the 17th April, 2013 by a Division Bench, the Revenue representative submitted that after filing the appeal the Revenue itself is of the view that the "registration" is to be granted to the respondent.
The respondent assessee was also represented but no need arose for him to submit anything.
The Bench, therefore, held -
"4. Considering the fact that Revenue is of the view that registration is to be granted to the respondents. Therefore, we do no not find any infirmity in the impugned order, the same is upheld. The appeal filed by the Revenue is dismissed."
DDT adds - Interestingly, we also came across an order passed by the CESTAT, WZB on 5th December, 2006, reported by us as 2007-TIOL-202-CESTAT-MUM and which refers to the same appeal E/3860/2005-Mum. Incidentally, while deciding the case then, the Bench had arrived at a similar conclusion - the Revenue appeal was rejected.