Custom, Excise & Service Tax Tribunal
C.C.E., Delhi I vs R.S. Industries on 22 September, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-II Date of hearing:/decision 22.9.2016 Central Excise Appeal No.2709 of 2006-EX (SM) Arising out of the Review Order No.15/D-I/2006 dated 10.7.2006 passed by the Chief Commissioner of Central Excise (DZ), New Delhi. C.C.E., Delhi I Appellant Vs. R.S. Industries .. Respondent
Appearance:
Present Dr. S.K. Sheoran, A.R. for the Appelant/ Revenue Coram: Honble Mr. Ashok K. Arya, , Technical Member Final Order No. 53723/2016 Per Ashok K.Arya:
This is an appeal filed by the Commissioner, Delhi I. Respondent is M/s R.S. Ihdustries.
2. The matter pertains to dropping part demand of Central Excise duty amounting to Rs.33,22,801/-.
3. Revenue has been represented by Ld. A.R. , Dr. S.K. Sheoran, and none appeared on behalf of respondent namely, R.S. Industries. The appeal is of the year 2006 and number of times for hearing on different dates it was listed. The respondent is not appearing before Tribunal; the matter cannot be kept pending for decision indefinitely. It is, therefore, being decided ex-parte.
4. Ld. Commissioner (Appeals) vide impugned order dropped the demand of Rs.33,24,80/- for the quantity of 75,000 bednets valued at Rs.1,46,25,000/-(para 56 of the order).
5. Dr. S.K. Sheoran, ld. A.R. appearing for Revenue contends that the respondents letter dated 24.5.2000 is on record (RUD -7) whereunder the respondent requested to arrange inspection of subject bednets at the godown at Wazirabad, Delhi; this evidence has not been taken into account by the Commissioner (Appeals). Revenue further says that evidences on record have not been carefully examined and the demand of Rs.33,22,801/- was wrongly dropped.
6. After careful consideration of the facts on record , I am of the considered view that the matter deserves decision afresh by Commissioner (Appeals), Delhi I on this specific issue of dropping of demand of Rs.33,22,801/-. In other respects, the impugned order does not warrant any intervention.
7. In the light of the above discussion, the specific issue of dropping demand of Rs.33,22,801/- in respect of 75,000 pieces of bednets is remanded back to the Commissioner (Appeals),Delhi I, who shall decide the same within four months of receipt of this order and after giving opportunity of personal hearing to the respondent.
8. The appeal is allowed by way of remand in above terms.
(Ashok K.Arya) Technical Member scd/ 1