M/S BENGAL HAMMER INDUSTRIES PVT LTD v. COMMISSIONER OF CENTRAL TAX HOWRAH CGST AND CX COMMISSIONERATE
CO/2581/2024 · 2026-01-28
Shampa Dutt Paul
body2026
DailyLaw.ai
[ 2026 DAILYLAW 5501 (CAL) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 5501 (CAL) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
28.01.2026
Ct. No. 30
SL No.29 MKP
CO 2581 of 2024
M/S Bengal Hammer Industries Pvt.Ltd
Vs.
The Commissioner of Central Tax Howrah CGST And CX Commissionerate
Mr. Ratul Das Mr. Antarup Banerjee Mr. Md. Dilawar Khan Mr. Arya Banerjee Mr Apple Mughali Jima ………………for the Petitioner
Name not supplied
……for the Respondent
1. The revsional application has been preferred challenging order dated 19th March, 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata in E.H.Application No.75146 of 2024 in Excise Appeal No.75432 of 2021, (Bengal Hammer Industries Vs. Commissioner of Central Excise, Howrah), vide which the Tribunal was pleased to reject the petitioners prayer for expeditious hearing of the excise appeal.
2. Considering the nature of relief prayed for, the service is dispensed with.
2
3. It appears that the appeal is pending before the Tribunal, since 2021. 5 long years have passed but the petitioners appeal has not been heard.
4. Considering, the said facts, the impugned
order dated 19th March, 2024, passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, is set aside and the revisional application is
disposed with the direction that the Tribunal shall make all endeavour to dispose of the appeal expeditiously, preferably within 3 months from the date of the communication of this order.
5. C.O. 2581 of 2024 is disposed of.
6. Applications, if any, connected thereto stands disposed consequently.
7. Interim order, if any, stands vacated.
8. Photostat certified copy of this order, if applied for, be given to the parties on priority basis upon compliance of all formalities.
[Shampa Dutt (Paul). J]