The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), dismissed the appeal on the ground of non- impleading of necessary interested parties in the matter of anti-dumping duty on flat rolled products of aluminium.
The appellant in the present mater is M/s Shyam Sel and Power Limited.All the four anti-dumping appeals seek the quashing of the final finding issued by designated authority and consequential customs notification issued by Central Government imposing anti-dumping duty on flat rolled products of aluminium.
The necessary interested parties had not been impleaded as respondents in the four appeals and in view of the request made by learned counsel for the appellants time was granted to move appropriate applications for impleading the remaining interested parties as respondents in the four appeals.
A necessary party is one without whom no order can be made effectively’; a proper party is one in whose absence an effective order can be made but whose presence is necessary for a complete and final decision on the question involved in the proceeding.
The Three-Member Bench of Justice Dilip Gupta, President, PV Subba Rao, Technical Member and Rachna Gupta, Judicial Member noted that “Though, time was sought by learned counsel for the appellants to move a better application, but such application, was not filed in these four appeals and Alok Yadav, counsel for the appellant only placed reliance upon the earlier applications that were filed. It was imperative for the appellants to have impleaded all the necessary interested parties as respondents but that has not been done. The appeals, therefore, would have to be dismissed on this ground alone.”
The Bench concluded by noting that the appellants had not appeared before the designated authority. In such circumstances, the appellants would not qualify to be interested parties, in view of the decision of the Tribunal in Marino Panel Products Ltd. vs. Designated Authority.
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