Custom, Excise & Service Tax Tribunal
M/S Jaiswal Steel Processing Pvt. Ltd vs Cce, Raipur on 16 March, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI COURT NO. II Excise Appeal No. 1178 of 2007-SM M/s Jaiswal Steel Processing Pvt. Ltd. Appellant Vs. CCE, Raipur Respondent
Excise Appeal No. 1179 of 2007-SM CCE, Raipur Appellant Vs. M/s Jaiswal Steel Processing Pvt. Ltd. Respondent Appeared for Appellant : Shri Jeevesh Mehta, Advocate Appeared for Respondent : Shri Sansar Chand, DR Date of Hearing: 16.3.2009 CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Order No.dated.
Per D.N. Panda:
Both the assessee and Revenue are in Appeal case No. E/1178/2007 and E/1179/2007 respectively. The appellants grievance is that the duty portion that has been confirmed by the Appellate Authority in para-10 of the Appellate order is baseless. He draws attention to page-74 of the paper book stating that a technical report was given to explain discrepancy but that was not considered by the ld. Appellate Authority. Therefore, the Appellant shall succeed. So far as the duty demand is concerned, he brings to the notice of the Bench that Appeal registered as E/659/2007 having connection shall reach the Bench on 6th April 2009.
2. Ld. DR submits that the ld. Commissioner should not have granted relief to the Appellant on the major part of duty making an observation in para-9 of the Appellate order. He therefore submits that Revenue has no hesitation if both the appeals listed as Item No. 4 and 5 of the list today are heard together with Appeal case No. E/659/2009 fixed for hearing on 6th April 2009. An analogous hearing may be made following due process of justice.
3. Heard both sides and hearing the averments of both sides, it has become necessary to direct that the Registry shall list both the Appeals listed as Sr. No. 4 and 5 today along with Appeal aforesaid fixed for hearing on 6th April 2009, so that a proper view can be taken. Accordingly, these appeals are adjourned to 6th April, 2009. (Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM