Custom, Excise & Service Tax Tribunal
Cce, Jaipur vs M/S Ginni International Ltd on 1 September, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. II Excise Appeal No. 50 of 2006 DATE OF HEARING : 01/9/09. CCE, Jaipur Appellant Versus M/s Ginni International Ltd. Respondent Appearance Shri Sansar Chand, Authorized Representative (SDR) for the appellant. Ms. Asmita Naik, Advocate for the Respondent. CORAM : Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member Order No. ________________ Dated : ,,,,,,,,,,,_____________ ORDER
Per. D.N. Panda :-
Revenues grievance is that an amount of Rs. 10,681/- (Rupees Ten Thousand Six Hundred Eighty One) was collected by the respondent from the consumers and that has not been deposited in the Excise Department. Reply of the Respondent is that this money was collected as T.C. Cess for the Textile goods as it is payable to Textile Commissioner under Section 5A of the Textile Committee Act, 1963. Ms. Naik submits that the Respondent is before the Textile Appellate Tribunal and contesting the levy as well as liability.
2. When we find both parties are in controversy, it would be proper to send the matter back to the learned Adjudicating Authority to keep on watch on the outcome of the proceeding before the learned Textile Tribunal and decide the issue as to whether the sum shall be payable to Excise Department with the consequence of law. We notice from Section 4 of the Central Excise Act, 1944 that tax if collected and actually paid shall only get immunity from form being part of assessable value. If nothing is paid although collected, depending on the Textile Tribunals decision Section 4 may be invokable.
3. With the aforesaid observation and decision, we send the matter back to the learned Adjudicating Authority to pass appropriate order. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member (Rakesh Kumar) Technical Member PK