Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Mumbai ... vs Godrej & Boyce Mfg. Co. Ltd on 23 January, 2008
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. II Appeal No. E/3259/01 (Arising out Order-in-Appeal No. RJB/M-II/179/01 dated 29.6.2001 passed by the Commissioner of Central Excise (Appeals), Mumbai) For approval and signature: Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr.K.K.Agarwal, 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 Lordships wish to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
Commissioner of Central Excise, Mumbai II Appellant Vs. Godrej & Boyce Mfg. Co. Ltd. Respondent Appearance:
Shri S.N. Prasad, SDR for the appellant Shri K. Photographer, G.Manager of the respondent CORAM:
Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr.K.K.Agarwal, Member (Technical) Date of hearing : 23.1.2008 Date of decision : 23.1.2008 O R D E R No:..
Per: Mr. M.V. Ravindran, Member (Judicial) The revenue is in appeal against the Order-in-Appeal No. RJB/M-II/179/01 dated 29.6.2001 which upheld the order of the adjudicating authority wherein the proceedings initiated against the respondent were dropped.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding the duty liability on the respondent on the clearance of safe boxes, strong boxes to a 100% EOU. It is undisputed that the respondent cleared these strong boxes/safes to a 100% EOU on receipt of CT3 certificate. It is the contention of the revenue that these goods were cleared in contravention of the condition of the notification 126/94 dated 2.9.94 as amended. We find, as correctly pointed out by the representative of the respondent, that the issue is no more res integra, as in their own case in an identical issue for an earlier period in Appeal no. E/793-799/99, the Tribunal vide order no. A/907 to 913/WZB/2004/CI dated 1.6.2004 dismissed the appeal filed by the revenue. As such, respectfully following the ratio of the said order, we hold that the Commissioner (Appeals) was correct in passing the impugned order and it does not require any interference. Appeal filed by the revenue is rejected.
(Dictated in Court) K.K.Agarwal M.V. Ravindran Member (Technical) Member (Judicial) sr