Custom, Excise & Service Tax Tribunal
Commissioner, Customs & Central ... vs M/S Kesar Enterprises Limited (Sugar ... on 16 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No. E/542/2012-EX[DB] (Arising out of Order-in-Appeal No. 508-CE/MRT-II/2011 dated 25/10/2011 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II) Commissioner, Customs & Central Excise, Meerut-II Appellant Vs. M/s Kesar Enterprises Limited (Sugar Divison) Respondent
Appearance:
Shri Gyanendra Kumar Tripathi (AC) AR for Appellant Shri Kapil Vaish (CA) for Respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 16/01/2018 Date of Decision : 16/01/2018 FINAL ORDER NO. 70314/2018 Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 508-CE/MRT-II/2011 dated 25.10.2011 passed by Commissioner (Appeals), Customs & Central Excise, Meerut-II.
2. Brief facts of the case are that the respondents were manufacturing sugar, molasses rectified spirit and some of the rectified spirit was cleared for manufacture of country liquor. The respondents were availing the facility of Modvat Credit. Pursuant to the passing of Final Order No. A/40-41/2002 NB dated 07.12.2001 Order-in-Original dated 06.01.2003 was passed confirming the demand of Rs.39,33,935/- under Rule 57(i) of Central Excise Rules, 1944. Revenue preferred appeal before the learned Commissioner (Appeal) challenging the said Order-in-Original dated 06.01.2003 on the ground that the said Final Order dated 07.12.2001 was not accepted by Revenue and Reference Application was filed before the Honble High Court of Allahabad. Learned Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal wherein he has held that there was no stay order for implementation to said Final Order dated 07.12.2001 and, therefore, the said Order-in-Original dated 06.01.2003 was sustainable. Aggrieved by the said finding and order of learned Commissioner (Appeals), Revenue is before this Tribunal.
3. The ground raised by the Revenue is that the said Final Order dated 07.12.2001 was not accepted by the Revenue and Reference Application was pending before the Honble High Court of Allahabad.
4. Heard the learned AR who has presented the above stated ground of appeal.
5. Heard the learned CA for the respondent who has submitted that the said Final Order dated 07.12.2001 was reported at 2002 (147) ELT 293 (Tri. Delhi) and the said Reference Application filed by Revenue was dismissed by Honble Allahabad High Court through its order dated 09.01.2017 in Central Excise Reference No. 01/2002. He has submitted that the ground on which the appeal was filed does not any more sustain and, therefore, the Revenues appeal may be dismissed.
6. Having considered the rival contentions and on perusal of copy of the said order dated 09.01.2017 we hold that there is no merit in the appeal filed by Revenue. We, therefore, dismiss the appeal filed by the Revenue.
(Dictated and pronounced in Court) Sd/- Sd/-
(Ashok Jindal) Member (Judicial) (Anil G. Shakkarwar) Member (Technical) Ankit 1 2 APPEAL No. E/542/2012-EX[DB]