Custom, Excise & Service Tax Tribunal
M/S. Sakthi Sugars Ltd vs Commissioner Of Central Excise, Salem on 8 July, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/00145/2009
[Arising out of Order-in-Original No.15/2008 (Commr.), dated 04.12.2008 passed by the Commissioner of Customs & Central Excise, Salem ]
M/s. SAKTHI SUGARS LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE, SALEM
RESPONDENT
Appearance:
For the Appellant Shri S. Muthuvenkataraman, Adv.
For the Respondent Shri L. Paneerselvan, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 08-07-2015 FINAL ORDER NO. 40767 / 2015 The principal issue involved in this appeal is whether appellant is eligible to the Cenvat credit on inputs and capital goods credit in respect of the goods used in the construction of the plant as well as installation of machinery etc. From the date of litigation, law has been developed on the subject. Therefore, appellant deserves an opportunity of hearing to deal with the claims in respect of the items stated at pages 1, 2 & 9 of the Adjudication order. If there are some other items also, which were claimed by the appellant subject to capital goods credit or Cenvat credit involved in the adjudication, it deserves hearing following the ratio laid down in the following cases:-
(i) Commissioner of CentraL Excise, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.).
(ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd.
reported in 2011 (271) E.L.T.360 (Kar.).
(iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. reported in 2014 (305) E.L.T.558 (Mad.).
(iv) Mundra Ports and Special Economic Zone Ltd. Vs Commissioner of Central Excise & Customs reported in 2015-TIOL-1288-HC-AHM-ST.
(v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III reported in 2011 (270) E.L.T.465 (S.C.).
3. Learned counsel submits that since the appellant is granted an opportunity to argue on the principal issue of Cenvat credit and capital goods credit, other issues involved in the Adjudication may also be kept open for decision by Adjudicating Authority, hearing the appellant afresh. In view of fair submission of the appellant and also development of the law, appellant is directed to make an application to the Adjudication authority within a month of receipt of this order to fix the hearing on readjudication of the matter afresh on the issues involved as emerged from the show-cause notice. Appellant is entitled to a fair opportunity of hearing of all issues both on facts and law as well as the evidence. Upon hearing and framing the issue properly, learned Adjudicating authority shall pass a reasoned and speaking order. It is needless to mention that the submission of the appellant shall be given due weightage while passing order.
4. In the result, appeal is remanded to the Adjudicating authority with the above direction. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 12-07-2015 DRAFT Remarks I II III Date of dictation 08.07.2015 Draft Order - Date of typing Fair Order Typing 12.07.2015 Date of number and date of dispatch 13.07.2015 5 ST/00590/2010