Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise vs M/S. Ralson Carbon Black Ltd on 27 June, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. III
Excise Appeal No. 1427 of 2006 -SM
[Arising out of Order-In-Appeal No. 133-CE/APPL/CHD/2006 dated 24.02.2006 passed by Commissioner of Central Excise (Appeals), Chandigarh ]
For approval and signature:
Honble Ms. Archana Wadhwa, Member (Judicial)
1
Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2
Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3
Whether Their Lordships wish to see the fair copy of the Order?
Seen
4
Whether Order is to be circulated to the Departmental authorities?
Yes
Commissioner of Central Excise Appellants
Ludhiana
Vs.
M/s. Ralson Carbon Black Ltd. Respondent,
Appearance:
Shri M S Negi, AR for the Appellants
Shri Piyush Kumar, Advocate for the Respondent
Date of Hearing/ Decision : 27.6.2014
ORDER NO. FO/ 52661 /2014- (SM)
Per Archana Wadhwa:
Revenue has filed the present appeal against the order of Commissioner (Appeals).
2. After hearing both sides, I find that Asstt. Commissioner vide his order dated 20.2.06 ordered the forfeiture of facility of payment of duty on monthly basis under Rule 8(1) of the Rules for a period of two months starting from the date of commencement of order and directed the appellant to pay all dues through PLA on consignment basis through account current without utilizing the Cenvat credit facility. The appellant submitted that the said order was challenged before Commissioner (Appeals) who vide his impugned order dated 24.2.2006 set aside the order of Commissioner and allow them to avail the monthly payment facility out of Cenvat credit. The said order of Commissioner (Appeals) is challenged before me.
3. I find that the Revenues prayer for restoration of the order of original adjudicating authority is futile inasmuch as period of two months, restraining the appeals to discharge its duty liability on consignment basis through PLA stand already lapsed. The order of Asstt. Commissioner was of February, 2006 and the same cannot be restored in 2014. As such, I find no merits in the Revenues appeal. The same is accordingly, rejected.
(Dictated and pronounced in the open Court )
( Archana Wadhwa ) Member(Judicial)
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E/1427/2006