Custom, Excise & Service Tax Tribunal
Cce, Ludhiana vs M/S Kapsons Industries Ltd on 10 August, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
COURT NO. II
Excise Appeal No. 2299-2300 of 2008-SM
(Arising out of Order-in-Appeal No. 363-364/CE/Jal/2008 dated 21.8.2008 passed by Commissioner (Appeals), Central Excise, Jalandhar)
CCE, Ludhiana Appellant
Vs.
M/s Kapsons Industries Ltd. Respondent
Appearance :
Appeared for Appellant : Shri K.K. Jaiswal, DR
Appeared for Respondent: None
Date of Hearing: 10.8.2010
CORAM: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER
Order No.dated.
Per D.N. Panda:
None present for the Respondent.
2. Ld. DR Shri K.K. Jaiswal submits that the case of the Respondent is to be looked into in the light of the Apex Courts judgment in the in the case of CCE Vs. SKF India Ltd. reported in 2009 (239) ELT 385. The discussion and finding made by the ld. Adjudicating Authority clearly indicates that the transaction value was raised in lieu of escalation. To come to the proper conclusion, the matter should go back to the ld. Adjudicating Authority to grant fair opportunity of hearing to the Respondent and apply the ratio laid down by the Apex Court in the case of SKF India Ltd. (supra) and pass a reasoned and speaking order. Remand has been done because the Respondent is absent today.
(Dictated & pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER RM