Custom, Excise & Service Tax Tribunal
M/S.High Energy Batteries (India) Ltd vs Commissioner Of Customs, Chennai on 24 August, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No.C/103/2007
[Arising out of Order-in-Appeal No.C.CUS.16/2007 dated 11.01.2007 passed by the Commissioner of Customs (Appeals), Chennai]
For approval and signature:
Honble Ms.JYOTI BALASUNDARAM, Vice-President
1. Whether Press Reporters may be allowed to see 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 the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s.High Energy Batteries (India) Ltd.
Appellants
Versus
Commissioner of Customs, Chennai
Respondent
Appearance :
Shri M.N. Bharathi, Adv. Shri V.V. Hariharan, JCDR For the Appellants For the Respondent CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Date of hearing : 24.08.2009 Date of decision : 24.08.2009 Final Order No.____________ In this case, the claim for refund of duty paid as a result of denial of the benefit of exemption in terms of Notification No.21/2002 dated 01.03.2002 as amended has been rejected on the ground that the assessees did not challenge the order of assessment.
2. I have heard both sides. In the light of the apex Courts judgement in Collector Vs Flock (India) Pvt. Ltd. [2000 (120) E.L.T.285 (S.C.)] and Priya Blue Industries Ltd. Vs Commissioner [2004 (172) E.L.T. 145 (S.C.)], both of which have been followed by the larger Bench in Commissioner of Customs, Nhava Sheva Vs Eurotex Indus. & Exports Ltd. [2007 (216) E.L.T.137 (Tri.-LB)], holding that unless assessment order in pursuance of which the duty paid is challenged and set aside/modified the refund claim is not maintainable, and hence I see no reason to interfere with the impugned order and accordingly uphold the same and reject the appeal.
(Dictated and pronounced in open court) (JYOTI BALASUNDARAM) VICE-PRESIDENT ksr 24-08-2009 ??
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