Custom, Excise & Service Tax Tribunal
M/S. Pidilite Industries Ltd vs Commissioner Of Customs(Import), ... on 27 March, 2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
APPEAL NO.C/1259, 1260, 1267 & 1268/12-Mum
(Arising out of Order-in- Appeal No. 441 to 458(Gr.IID)/2012(JNCH)/IMP-376 to 393 dtd.10.9.2012 passed by the Commissioner of Customs (Appeals), Mumbai.II )
For approval and signature:
Honble Mr S.S.Kang, Vice President
Honble Mr.P.K.Jain, Member(Technical)
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1. Whether Press Reporters may be allowed to see : No 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 authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
============================================================= M/s. Pidilite Industries Ltd. :
Appellants VS Commissioner of Customs(Import), Nhava Sheva Respondent Appearance None for Appellants Shri K.S.Mishra, Addl. Commissioner(A.R.) for Respondent CORAM:
Mr. S. S. Kang, Vice President Mr.P.K.Jain, Member(Technical) Date of hearing: 27/03/2014 Date of decision 27/03/2014 ORDER NO.
Per : S.S.Kang Common issue is involved, therefore, the appeals are being taken up together. None appeared on behalf of the appellants. Heard the Ld. A.R. for the Revenue.
2. The appellants filed these appeals against the common order passed by the Commissioner(Appeals) in respect of 18 appeals. In respect of 14 appeals, the Tribunal vide order dated 2.4.2013 set aside the impugned order and allowed the appeals filed by the appellants. As the appeals now listed for hearing are on the same issue and are against the same Order-in-Appeal, therefore, in view of the earlier order dated 2.4.2013, the impugned order is set aside and the appeals are allowed.
(Dictated in court) P.K.Jain Member(Technical) S. S. Kang Vice President pv 2