Custom, Excise & Service Tax Tribunal
Atlas Dyechem (India) Pvt. Ltd vs Commissioner Of Customs (Export), ... on 12 July, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPLICATION No. C/S/1457/12 APPEAL No. C/542/12 (Arising out of Order-in-Original CAO No. 19/2011-12/CAC/CC(EP)/MK/GR.VII dated 4.4.2012 passed by Commissioner of Customs (EP), Mumbai) For approval and signature: Honble Mr. S.S. Kang, Vice President and Honble Mr. Sahab Singh, 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 :
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?
====================================================== Atlas Dyechem (India) Pvt. Ltd. Appellant Vs. Commissioner of Customs (Export), Mumbai Respondent Appearance: Shri S.J. Vyas, Advocate, for appellant Shri Amand Shah, Additional Commissioner (AR), for respondent CORAM: Honble Mr. S.S. Kang, Vice President and Honble Mr. Sahab Singh, Member (Technical) Date of Hearing: 12.7.2012 Date of Decision: 12.7.2012 ORDER NO Per: S.S. Kang
The applicant filed this application for waiver of pre-deposit of duty of Rs.15,06,784/-, interest and penalty. The applicant made export of the goods and claimed the export benefit by way of an advance licence which authorizes the applicant to import the goods without payment of duty. The condition for obtaining such licence is that the credit of duty paid on inputs which are used in the manufactured of exported goods is to be reversed. The case of the Revenue is that the applicant availed credit of duty paid on inputs as well as availed export benefit which is not permissible.
2. The applicant submitted that the dispute is in respect of 12 consignments and in respect of eight consignments, the applicant reversed the credit along with interest as per the Amnesty Scheme and in this regard, the applicant had produced necessary certificate issued by the Assistant Commissioner of Central Excise. The applicant also admitted that this evidence was not produced before the adjudicating authority. During arguments, the applicant submitted that the matter be remanded and the applicant is willing to deposit an amount of Rs.5,50,000/- within six weeks. Taking into account the facts and circumstances of the case, as the applicant has now produced the copies of the certificates showing reversal of credit of duty paid on inputs along with interest, which are used in the manufacture of exported goods regarding which the applicant claimed the export benefit and these certificates require verification. Therefore, the impugned order is set aside and the matter is remanded to the adjudicating authority and the adjudicating authority will decide afresh, on showing the deposit of the above mentioned amount of Rs.5,50,000/-, and after affording an opportunity of hearing to the appellant. The appeal is disposed of by way of remand.
(Dictated in Court) (Sahab Singh) Member (Technical) (S.S. Kang) Vice President tvu 1 3