Custom, Excise & Service Tax Tribunal
M/S. Eco Valley Farms & Foods Ltd vs Commissioner Of Central Excise, ... on 30 March, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO.1
E/S/2356/10 & APPEAL NO. E/2121/10-Mum
(Arising out of Order-in- Original No.15/CEX/2010 dtd. 13.9.2010 passed by the Commissioner of Central Excise, Pune.III )
For approval and signature:
Honble Mr S.S.Kang, Vice President
Honble Mr.Sahab Singh, 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. Eco Valley Farms & Foods Ltd.
:
Appellant VS Commissioner of Central Excise, Pune.III Respondent Appearance Shri Bharat Raichandani, Advocate for Appellant Shri Navneet, Addl.Commr.(A.R.) for Respondent CORAM:
Mr. S. S. Kang, Vice President Mr.Sahab Singh, Member(Technical) Date of hearing: 30/03/2012 Date of decision 30/03/2012 ORDER NO. Per : S.S.Kang Heard both sides.
2. The applicants filed this application for waiver of pre-deposit of duty of Rs. 7,34,181/- and interest.
3. The issue involved in this case is classification of fresh mushrooms cleared by 100% EOU to D.T.A. We find that this issue is already settled by the Tribunal in applicants own case reported as 2011(270)E.L.T. 607 (Tri-Mumbai) in favour of the Revenue and the Tribunal remanded the matter to the adjudicating authority for re-quantification of the demand in respect of issue raised by the applicants in respect of cum-duty value. The Tribunal held as under:-
13. In view of the above discussion, we uphold the decision of the learned Commissioner that fresh mushrooms cleared by the appellant to the D.T.A. are classifiable under Central Excise Tariff sub-heading 0709 15 00 of the first schedule to the Central Excise Tariff Act, 1985 and chargeable to duty of Central Excise under proviso to Section 3 (1) of the Central Excise Act, 1944. However, the amount demanded will have to be re-quantified after considering the judicial precedents, statutory provisions and submissions which the appellants wish to make before a decision is taken as to whether in the facts and circumstances of the case, the value at which goods have been sold can be treated as cum duty value or not. Since the question of computation of duty has been kept open, interest liability will also have to be determined afresh. As already observed, the penalty imposed on the appellant is set aside. The appeal filed by the appellant is disposed of in the above terms.
4. In view of the above decision, the appeal is being taken after waiving the pre-deposit of dues and the matter is remanded to the adjudicating authority after setting aside the impugned order to decide the issue of cum-duty value as held by the Tribunal in the above mentioned decision in the appellants own case.
5. The appeal is disposed of in the above terms.
(Pronounced in court) Sahab Singh Member(Technical) S. S. Kang Vice President pv 3