Custom, Excise & Service Tax Tribunal
Cce, C & St, Tirupati & vs M/S India Cements Ltd on 8 November, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Division Bench Court I Appeal No. E/663/2009 & E/639/2009 (Arising out of Order-in-Appeal No. 09/2009 (T) CE dt. 13.04.2009 passed by CCE, C & ST (Appeals), Guntur & Order-in-Appeal No. 18/2009 (H-I) CE dt. 30.03.2009 passed by CCE & ST (Appeals-I), Hyderabad) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member (Judicial) Honble Sh. Madhu Mohan Damodhar, Member(Technical) 1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? CCE, C & ST, Tirupati & CCE, C & ST, Hyderabad-I ..Appellant(s) Vs. M/s India Cements Ltd., ..Respondent(s)
Appearance Sh. P.S. Reddy, Assistant Commissioner (AR) for the Appellant. Ms. Minchu Marium, Advocate for the Respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member (Judicial) Honble Sh. Madhu Mohan Damodhar, Member(Technical) Date of Hearing: 08.11.2016 Date of Decision: 08.11.2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The issue in the above appeals is whether the respondent is liable to pay duty upon RST to the cement cleared to the Andhra Pradesh State Housing Corporation Ltd., (APSHC). The issue stands covered by the judgment passed by this Tribunal in the case of the assessees own case for earlier period vide Final Order No, A/30775/2016 dated 14.07.2016.
2. In view thereof, following the said judgment we do not find any merit in the appeals filed by the department. In the result, the appeals are dismissed.
(Pronounced & dictated in open court)
(MADHU MOHAN DAMODHAR) (SULEKHA BEEVI C.S.)
MEMBER(TECHNICAL) MEMBER(JUDICIAL)
Jaya.
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