Custom, Excise & Service Tax Tribunal
M/S. Satya Narayan Maheshwari & Co vs Commissioner Of Customs, Central ... on 1 December, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
EAST ZONAL BENCH: KOLKATA
STAY PETITION NO.C/S/70428/2013
AND
CUSTOMS APPEAL NO.C/A/70422/2013
(ARISING OUT OF ORDER-IN-APPEAL NO.09/SLG/2013 DATED 14.02.2013 PASSED BY COMMISSIONER OF CENTRAL EXCISE (APPEALS-III), KOLKATA)
FOR APPROVAL AND SIGNATURES OF
DR. D.M.MISRA, HONBLE JUDICIAL MEMBER
DR. I.P.LAL, HONBLE TECHNICAL MEMBER
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 ?
M/S. SATYA NARAYAN MAHESHWARI & CO.
APPLICANT/APPELLANT
VERSUS
COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, SILIGURI
...RESPONDENT
APPEARANCE:
SHRI S.DEY, ADV. ASSISTED BY SHRI GOUTAM BASU, ADV. FOR THE APPLICANT/APPELLANT;
SHRI S.PAL, A.R. (APPRAISER) FOR THE REVENUE. CORAM:
DR. D.M.MISRA, HONBLE JUDICIAL MEMBER DR. I.P.LAL, HONBLE TECHNICAL MEMBER Date of Hearing & Decision: 01.12.2014 ORDER NO.FO/A/75665/14 Per Dr. D.M.Misra This Application is filed seeking waiver of predeposit of Education Cess of Customs Duty of Rs.1,05,950/- and Rs.48/- by way of Special CVD and also penalty equal to the duty, imposed under Section 114A of the Customs Act, 1962.
2. Ld. Advocate for the Applicant submits that in their own case, vide Order No.FO/A/75455/2014 dated 06.08.2014, this Tribunal had remanded similar issue to the ld. Commissioner (Appeals) for decision on merit, afresh.
3. Ld. AR for the Revenue does not dispute about the said facts.
4. Heard both sides for some time. We find that the Appeal itself could be disposed of, at this stage. Accordingly, after waiving the predeposit of all dues, we take up the Appeal for decision. We find that vide Order No.FO/A/75455/2014 dated 06.08.2014 in the Appellants own case, this Tribunal had remanded similar issue to the ld. Commissioner (Appeals). Following the said decision of this Tribunal, the present Appeal is also remitted to the ld. Commissioner (Appeals) for decision on merit afresh, without insisting for any deposit from the Appellant. Appeal is thus allowed by way of remand. Stay Petition disposed of.
(Dictated and pronounced in the open court.)
SD/-03.12.14 SD/-03.12.14
(I.P.LAL) (D.M.MISRA)
TECHNICAL MEMBER JUDICIAL MEMBER
DUTTA/
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C/A/70422/2013
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