Custom, Excise & Service Tax Tribunal
The Commissioner Of Central Excise vs Minma Electronics Pvt Ltd on 21 July, 2008
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No.II APPEAL No.E/3461/01 (Arising out of Order-in-Original No.68/2000-Commr.VI dated 24/10/2000 passed by Commissioner of Central Excise, Mumbai) For approval and signature: Honble Mr. M.V.Ravindran, Member (Judicial) Honble Mr. K.K.Agarwal, 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 :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
==================================================== The Commissioner of Central Excise, Belapur Appellants Vs. Minma Electronics Pvt Ltd., Respondents Appearance:
Shri.N.A.Sayed, JDR for Appellants None for Respondents CORAM:
Shri. M.V.Ravindran, Member (Judicial) Shri. K.K. Agarwal, Member (Technical) Date of hearing : 21/07/2008 Date of decision : 21/07/2008 O R D E R No:..
Per: Mr. M.V. Ravindran, Member (Judicial)
1. Revenue is in appeal against the order-in-original No.68/2000 dated 24/10/2000.
2. None appeared on behalf of the respondent despite notice. Since the issue involved is in a narrow compass, the appeal taken up for disposal in the absence of any representation from the respondent.
3. Considered the submission made by the Ld. JDR and perused the records.
4. We find from the records and as reported by the registry, the respondents were in appeal against the very same order-in-original in appeal No.E/2487 & 2488/01. Vide our order No.A/370 & 371/WZB/2005 dated 03/02/2005 we set aside the order-in-original and remanded the matter back to the adjudicating authority to reconsider the issue afresh, keeping open all the issues. Since the appeal filed by the respondents was remanded back to the adjudicating authority, we find that the same direction will apply in the case of revenues appeal also. Accordingly, the revenues appeal is allowed by way of remand to the adjudicating authority to reconsider the issue in the light of the direction of our order dated 03/02/2005. Appeal allowed by way of remand to the adjudicating authority.
(Dictated in Court) (K.K. Agarwal) Member (Technical) (M.V.Ravindran) Member (Judicial) pj 1 2 2