Custom, Excise & Service Tax Tribunal
M/S Rishi Bakers Pvt. Ltd vs Cce, Kanpur on 25 October, 2010
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi. Court No. 1 Date of hearing/decision: 25.10.2010 For approval and signature: Honble Shri Justice R.M.S. Khandeparkar, President Honble Shri Rakesh Kumar, Member (Technical) - 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 Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? Excise Appeal No. 1138 of 2010 M/s Rishi Bakers Pvt. Ltd. Appellants Vs. CCE, Kanpur Respondent AND Excise Appeal No. 1140 of 2010 Sh. Prakash Chand Talreja, Director of M/s Rishi Bakers Pvt. Ltd. Appellants Vs. CCE, Kanpur Respondent Appearance: Rep. by Sh. R.K. Monga, Manager for the appellants. Rep. by Sh. R.K. Verma, DR for the respondent. Coram: Honble Sh. Justice R.M.S. Khandeparkar, President Honble Sh. Rakesh Kumar, Member (Technical) ORAL ORDER NO.
Per: Shri Justice R.M.S. Khandeparkar:
Heard the representative for the appellants and DR for the respondent. We have perused the written submissions filed on behalf of the appellants.
2. In view of the fact that the issue involved in the appeal relates to the dutiability of sugar syrup which is intermediate product used in the manufacture of biscuits and similar issue having arisen in the matter of M/s K.N. Bakers Pvt. Ltd., vs. CCE, Kanpur in Appeal No. E/1150-1151/2010 and in similar set of facts, the orders passed by the lower authorities similar to the impugned order has been set aside taken into consideration the decisions of the Apex Court in the matter of Hindustan Zinc Ltd. vs. CCE, Jaipur reported in 2005 (181) ELT 170 (SC) and M/s Moti Laminates reported in 1995 (76) ELT 241 (SC) as well as Board Circular No. 780/13/2004-CX dated 12.03.2004, the impugned order need to be set aside and matter remanded for reconsideration. Accordingly, the appeals are allowed, the impugned order is hereby set aside and matters are remanded to the adjudicating authority to decide afresh alongwith the matter in M/s K.N. Bakers Pvt. Limited.
3. Accordingly, the appeals are allowed. The impugned orders are hereby set-aside. Matters are remanded to the adjudicating authority for reconsideration of the issue in accordance with the observations made in the order passed in the appeal of M/s K.N. Bakers Pvt. Ltd., (supra), as in accordance with provisions of law, alongwith the matter in M/s K.N. Bakers Pvt. Ltd. Appeals stand disposed of, as above.
(Justice R.M.S. Khandeparkar) President (Rakesh Kumar) Member (Technical) Pant ??
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