Custom, Excise & Service Tax Tribunal
Cce, Lucknow vs Sarjoo Sahkari Chini Mills Ltd on 2 September, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Excise Appeal No. E/576/2005-SM
[Arising out of Order-in-Appeal No.384-CE/2004 dated 16.11.2004 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow].
CCE, Lucknow Appellant
Vs.
Sarjoo Sahkari Chini Mills Ltd. Respondent
Excise Appeal No. E/582/2005-SM [Arising out of Order-in-Appeal No.384-CE/2004 dated 16.11.2004 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow].
Sarjoo Sahkari Chini Mills Ltd. Appellant Vs. CCE, Lucknow Respondent Present for the Department : Shri.Rakesh Puri, DR Present for the Respondent:Shri.Bipin Garg, Advocate Coram:HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing:02.09.2014 Final ORDER NO.53429-53430/2014 DATED:02.09.2014 PER: D.N.PANDA It is earnest prayer of the Counsel that if the matter goes back to the Adjudicating Authority, the assessee shall explain each item in accordance with law and the ratio laid down in the following cases:-
i) 2010 (253) ELT 440 (Tri.-LB) vs. Vandana Global Ltd. vs. CCE, Raipur;
ii) 2010 (255) ELT 481 (S.C.) vs. CCE, Jaipur vs. Rajasthan Spg. & Wvg. Mills Ltd.;
iii) 2011 (270) ELT 465 (S.C.) vs. Saraswati Sugar Mills vs. CCE, Delhi-III;
iv) 2011 (271) ELT 360 (Kar.) vs. CCE, Mysore vs. ICL Sugar Ltd.
v) 2008 (226) ELT 342 (Mad.) CCE, Coimbatore vs. Madras Aluminium Co. Ltd.
2. Revenue is in appeal against penalty.
3. Considering grievance of the assessee and also appreciating the re-conciliation would meet end of justice, both the appeals are remanded to the Adjudicating Authority to dispose the issue at the earliest.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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