Custom, Excise & Service Tax Tribunal
M/S. Shalimar Wires Industries Ltd vs Cce-Kol-Iv on 26 May, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Petition No.SP-76273/14
&
Appeal No.Ex.Ap.76126/14
(Arising out of Order-in-Original No.18/Commissioner/Denovo/CE/Kol-IV/2014 dated 11.07.2014 passed by the Commissioiner of Central Excise, Kolkata-IV.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M.MISRA, MEMBER(JUDICIAL)
HONBLE DR.I.P.LAL, 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
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s. Shalimar Wires Industries Ltd.
Applicant (s)/Appellant (s)
Vs.
CCE-KOL-IV
Respondent (s)
Appearance:
Shri Partha Banerjee, Advocate for the Appellant(s) Shri S.Sharma, Commr.(A.R.) for the Revenue CORAM:
Honble Dr. D.M.Misra, Member(Judicial) Honble Dr.I.P.Lal, Member(Technical) Date of Hearing :- 26.05.2015 Date of Pronouncement :- 26.05.2015 ORDER NO.FO/A/75274/2015 Per Dr. D.M.Misra.
1. This is an application seeking waiver of pre-deposit of duty of Rs.2.31 Crores and penalty of Rs.1.50 Crores.
2. At the outset the ld. Advocate for the Applicant submits that on similar issue i.e. whether inter-mediate product viz. Greig fabric arising during the course of manufacture of paper machine fabrics is leviable to excise duty or otherwise has been remanded by this Tribunal following the order of the Honble Supreme Court dated 6.4.2015. He submits that the present demand relates to the subsequent period from July 1992 to March 2003.
3. The ld.A.R. for the Revenue does not dispute the said facts.
4. After hearing both sides for some time we find that the appeal itself could be disposed of at this stage. Accordingly, after waiving the requirement of pre-deposit of dues adjudged, we take up the appeal for disposal with the consent of both sides.
5. We find that for the earlier period i.e. September, 1987 to June 1992 this Tribunal following the order of the Honble Supreme Court dated 06.4.2015 remanded the case to the adjudicating authority for deciding all issues afresh vide Order No.FO/A/75247/2015 dt.23.04.2015. Following the same, the present appeal is also remanded to the adjudicating authority for deciding all issues afresh in accordance with the observation of the Honble Supreme Court in its order dated 6.4.2015. Appeal allowed by way of remand. Stay Petition disposed of.
(Operative part of the order was pronounced in the open court.) SD/ SD/ (I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm 2 Appeal No.Ex.Ap.76126/14