Custom, Excise & Service Tax Tribunal
Bilcare Ltd vs Commissioner Of Central Excise, Pune Ii on 3 April, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT NO. II
APPLICATION NO. C/EH/2145/11
IN APPEAL NO. C/1050/09 Mum
Arising out of Order-in-Appeal No. Pune/Cus/PAP/50/2009 dated 25.6.2009 passed by the Commissioner of Central Excise & Customs (Appeals), Goa.
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
Honble Shri P.R. Chandrasekharan, Member (Technical)
1. Whether Press Reporters may be allowed to see : No
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 : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
Bilcare Ltd.
:
Appellant
Versus
Commissioner of Central Excise, Pune II
Respondent
Appearance Shri Mehul Jiwani, C.A. for appellant Shri Sanjay Kalra, Appraiser (A.R.) For Respondent CORAM:
Shri Ashok Jindal, Member (Judicial) Shri P.R. Chandrasekharan, Member (Technical) Date of Hearing : 03.04.2012 Date of Decision : 03.04.2012 ORDER NO.
Per Ashok Jindal The appellant filed this application for early hearing of their appeal on the ground that after filing the appeal they have obtained EODCs from DGFT which was the main issue involved in the matter.
2. The learned Counsel for the appellant submits that the demand has been raised against the appellant for not discharging their export obligation and at this stage the appellant is in a position to produce EODC issued by the DGFT.
3. After hearing the learned Advocate, we find that the appellant has made out a ground for early hearing of the appeal. Accordingly, after allowing the application for early hearing, we take up the appeal itself for disposal.
4. At this stage the learned Counsel has produced EODCs issued by DGFT which were not considered by the lower authorities. Considering the fact that it would be appropriate to remand the matter back to the original adjudicating authority to verify the EODCs produced before us by the appellant whether they have discharged their export obligation or not and pass an order accordingly.
5. Appeal is disposed of by way of remand.
(Dictated in open Court) (P.R. Chandrasekharan) Member (Technical) (Ashok Jindal) Member (Judicial) nsk 2