Custom, Excise & Service Tax Tribunal
Cce, Delhi-Iii vs M/S.Maruti Udyog Ltd on 17 May, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 DIVISION BENCH COURT NO.1 Appeal No.E/4011/2006-EX(DB) [Arising out of the Order-in-Appeal No.319/NS/GGN/06 dt.14.11.06 passed by the CCE (Appeals), Delhi-III) Date of Hearing/Decision: 17.05.2016 For Approval & signature: Honble Mr.Ashok Jindal, Member (Judicial) Honble Mr.Raju, Member (Technical) 1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3. Whether their Lordships wish to see the fair copy of the order? seen 4. Whether order is to be circulated to the Department Authorities? Yes CCE, Delhi-III Appellant Vs. M/s.Maruti Udyog Ltd. Respondent
Appearance Shri Sanjay Jain, AR- for the appellant Ms.Swati Gupta, Advocate.- for the respondent CORAM: Honble Mr.Ashok Jindal, Member (Judicial) Honble Mr.Raju, Member (Technical) FINAL ORDER NO: 60079/2016 Per Ashok Jindal:
The Revenue is in appeal against the impugned order granting refund to the respondent consequent to the Tribunals Final Order No.457/05-NB(A) dated 29.3.2005 on the ground that the said order of the Tribunal has not been accepted by the Revenue. The same has been challenged before the Apex Court through an SLP. Therefore, order of the Commissioner (Appeals) sanctioning refund claim is to be set aside.
2. Learned Counsel for the respondent submitted that civil appeal filed by the Revenue against the Final Order No.457/05 dated 29.3.2005 of this Tribunal has been dismissed by the Apex Court vide order dated 30.4.2015. In that circumstance, the appeal filed by the Revenue deserves no merits and the same is to be dismissed.
3. Heard the parties and perused the records.
4. After considering the submissions made, we find the sole ground to challenge the impugned order is the order of refund passed consequent to the Tribunals order dated 29.3.2005 which has been challenged before the Apex Court. As the Apex Court has dismissed the Civil Appeal filed by the Revenue, in that circumstance, the appeal deserves no merits and we do not find any infirmity in the impugned order. In the circumstances, the impugned order is upheld and the appeal filed by the Revenue is dismissed.
(Dictated & pronounced in the open court)
(Raju) (Ashok Jindal)
Member (Technical) Member (Judicial)
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