HIGH COURT OF JUDICATURE AT ALLAHABAD ?Court No. - 32 1. Case :- CENTRAL EXCISE APPEAL No. - 593 of 2012 Petitioner :- M/S Shamli Paper Mills Limited Respondent :- The Commissioner Of Central Excise,Meerut Petitioner Counsel :- A.P.Mathura Respondent Counsel :- Ssc/S.P.Kesarwani CONNECTED WITH Case :- CENTRAL EXCISE APPEAL No. - 594 of 2012 Petitioner :- M/S Sikka Papers Ltd. Respondent :- The Commissioner Of Central Excise,Meerut CONNECTED WITH Case :- CENTRAL EXCISE APPEAL No. - 595 of 2012 Petitioner :- Shri Vinay Bansal, Diretor M/S Sikka Papers Ltd. Respondent :- The Commissioner Of Central Excise Hon'ble Ashok Bhushan,J.
Hon'ble Prakash Krishna,J.
Heard the learned counsel for the appellants and Sri R.C. Shukla learned counsel for the respondent in Central Excise Appeal No. 593 of 2012 and Central Excise Appeal No. 594 of 2012 and Sri Siddarth Shukla, learned counsel for the respondent in Central Excise Appeal No. 595 of 2012.
These three appeals have been filed under Section 35G of the Central Excise Act, 1944 against common order dated 15.09.2011 passed by Customs Excise & Service Tax Appellate Tribunal (the Tribunal) by which three appeals filed by the above mentioned three appellants have been dismissed.
Sri A.P. Mathur, learned counsel for the appellants submits that although in memo of appeal several grounds were taken and were also pressed before the Tribunal but there is no consideration of the aforesaid grounds which were pressed before the Tribunal.
It is well settled that if the appellant comes with the case before higher Court that grounds urged have not been considered, his remedy is to approach to the same Court for consideration. It is for the same Court/Tribunal to consider as to whether any ground which has been pressed has been omitted from consideration.
In view of the above discussions, these appeals cannot be entertained. The appellants may seek remedy in accordance with law.
These appeal are dismissed subject to above observations.
(Prakash Krishna,J) (Ashok Bhushan,J) Order Date :- 15.5.2012 MK/