Custom, Excise & Service Tax Tribunal
M/S Samay Exports vs Commissioner Of Central Excise, ... on 16 February, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. III Appeal No. E/109/07 (Arising out of Order-in-Appeal No. AT/709/M-III/2006 dated 20.11.2006 passed by the Commissioner of Central Excise (Appeals), Mumbai-II ). For approval and signature: Honble Shri S.S. Garg, Member (Judicial) Honble Shri Raju, Member (Technical) ======================================================
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 : Yes 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 Samay Exports Appellant Vs. Commissioner of Central Excise, Mumbai-III Respondent Appearance:
Shri P.K. Shetty, Advocate for Appellant Shri Ajay Kumar, Jt. Commissioner (AR) for Respondent CORAM:
SHRI S.S. GARG, MEMBER (JUDICIAL) SHRI RAJU, MEMBER (TECHNICAL) Date of Hearing: 16.02.2016 Date of Decision: 16.02.2016 ORDER NO.
Per: Raju The appellants are manufacturer and exporter of steel utensils and they were availing credit of stainless steel used as input. The appellants were issued show-cause notice alleging availment of fraudulent credit. The show-cause notice was confirmed by the original adjudicating authority. However, the same was set aside by the Commissioner (Appeals). The order of Commissioner (Appeals) was upheld by the Tribunal vide Order No. A/926-930/14/SMB/C-IV dated 23.4.2014. In the meantime, the appellant had exported steel utensils and claimed rebate of the duty paid, however, the same was rejected on the grounds that the CENVAT Credit availed by them by which duty has been paid, was fraudulent. Since the matter regarding fraudulent availament of CENVAT Credit has been settled by the Tribunal, the same cannot be a ground for rejection of rebate claims.
2. In view of the above, the impugned order rejecting the rebate claims is set aside and the matter is remanded to the original adjudicating authority to examine the case afresh in light of Tribunals order No. A/926-930/14/SMB/C-IV dated 23.4.2014.
(Operative portion of the order pronounced in Court) (S.S. Garg) (Raju) Member (Judicial) Member (Technical) Sinha 1 Appeal No. E/109/07