Custom, Excise & Service Tax Tribunal
Cce, Mangalore vs M/S. Mrpl, Mangalore on 20 August, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench Division Bench
Court I
Date of Hearing:20/08/2013
Date of decision:20/08/2013
Appeal No.E/1031/2006
(Arising out of Order-in-original No.20/2005 dt. 14/07/2005
passed by CCE, Mangalore)
CCE, Mangalore
..Appellant(s)
Vs.
M/s. MRPL, Mangalore
..Respondent(s)
Appearance Shri Ganesh Haavanur, Addl. Commissioner(AR) for the appellant.
None for the respondent.
Coram:
Honble Shri S.S. Kang, Vice President Honble Shri B.S.V. Murthy, Member(Technical) FINAL ORDER No.26383/2013 [Per S.S. Kang] Heard the learned AR. None appeared on behalf of the respondents despite notice.
2. The Revenue has filed the appeal against the impugned order passed by the Commissioner(Appeals) whereby an amount of Rs.1,33,983/- already reversed by the respondents is appropriated against the present demand. The Revenue filed the appeal challenging this portion of the order on the ground that the amount of Rs.1,33,983/- reversed by the respondent has earlier been appropriated against the demand of Rs.5,27,132/- vide Order-in-Original No.1/2005 dt. 18/01/2005. There is a mention that the amount of Rs.1,33,983/- has already been reversed against the earlier confirmed demand. Therefore, appropriation of the same amount in respect of the subsequent demand is not sustainable.
3. As none appeared on behalf of the respondents nor any cross-objection filed by the respondents, we find that the amount of Rs.1,33,983/- is already appropriated against earlier demand. Therefore, the impugned order in respect of appropriation of this amount is not sustainable. Hence the respondent is liable to pay this amount. Accordingly, that part of the impugned order which appropriates the amount of Rs.1,33,983/- is set aside. Appeal is allowed in the above terms.
(Pronounced and dictated in open court)
(B.S.V. MURTHY) (S.S. KANG)
MEMBER (TECHNICAL) VICE PRESIDENT
Nr
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