Custom, Excise & Service Tax Tribunal
M/S. The Metal Powder Co. Ltd vs Cce, Madurai on 19 August, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH
CHENNAI
Appeal No.E/875/2006
[Arising out of Order-in-Appeal No. 92/2006 dt. 22.06.2006 passed by the Commissioner of Central Excise (Appeals), Madurai]
For approval and signature :
Honble Shri R. Periasami, Technical Member
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 the Members wish to see the fair copy of
the order? :
4. Whether Order is to be circulated to the Departmental authorities ? :
M/s. The Metal Powder Co. Ltd. Appellant
Versus
CCE, Madurai Respondent
Appearance:
Ms. Minchu, Advocate For the Appellant
Shri K.P. Muralidharan, Supdt, (AR) For the Respondent
CORAM :
Honble Shri R. Periasami, Technical Member
Date of Hearing : 19-08-2014 Date of Decision : 19-08-2014
FINAL ORDER No. 40513 / 2014
The issue involved in this appeal relates to reversal of 10% of the sale price under Rule 6 (3) (b) of Cenvat Credit Rules, 2002. Total demand amount is Rs.49,718/- along with interest and penalty of Rs.1000/-, in terms of second proviso to Section 35 (B) (1) of the Central Excise Act.
2. Heard both the sides and perused the records.
3. Considering the amount involved is less than Rs.50,000/- and there is no recurring effect, the appeal is dismissed under the second proviso to Section 35 B (1) of the Central Excise Act. (Dictated and pronounced in open court) (R. PERIASAMI) TECHNICAL MEMBER BB 2