Custom, Excise & Service Tax Tribunal
Cce, Chandigarh vs M/S Himalayan Pipe Industries & Others on 26 July, 2013
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
DATE OF HEARING : 26/07/13.
Excise Appeal No. 3860-3861 of 2005
[Arising out of the Order-in-Original No. 03/CE/2005 dated 13/05/2005 passed by The Commissioner, Central Excise Commissionerate, Chandigarh.]
CCE, Chandigarh Appellant
Versus
M/s Himalayan Pipe Industries & others Respondent
Appearance
Shri Sanjay Jain, Authorized Representative (DR) for the appellant.
None for the Respondent.
CORAM: Honble Shri D.N. Panda, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
Final Order No. 57163-57164/2013 Dated : 26/07/2013
ORDER
Per. D.N. Panda :-
None present for the respondent. Reading para 30 of the adjudication order clearly shows that when the respondent failed to produce the ST-XXVI-A forms during the course of investigation, Revenue made a case against the respondent on the belief that certain quantity and value of goods did not reach factory of respondent for which Cenvat credit was to be disallowed. Therefore, learned Counsel sent a communication to the Excise and Taxation Commissioner, Solan on 01/10/04 requesting to send the copies of ST-XXVI-A forms for his examination. The said authority by letter dated 19/01/05 supplied the copies of the documents and that related to the year 1998-1999, 1999-2000 and 2000-2001. He was satisfied that claim of Cenvat credit of Rs. 21,35,577/- was corroborated from the relevant invoices supported by Form XXVI-A. He was satisfied that the goods covered by those invoices have entered State of Himachal Pradesh for which the respondent was allowed Cenvat credit.
2. Nothing has come out from the adjudication order that the extent of goods which entered the State of Himachal Pradesh has gone elsewhere without reaching to the factory of the respondent. In absence of cogent evidence by Revenue to prove the diversion of goods after that reached the State of Himachal Pradesh, the order of learned Adjudicating Authority granting relief to the extent of Rs. 21,35,577/- cannot be disbelieved. Accordingly, Revenue appeal is dismissed.
(Dictated and pronounced in open court)
(Rakesh Kumar) (D.N. Panda)
Technical Member Judicial Member
PK
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EX/3860-61 of 2005