Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Pune-I vs M/S. Sterlite Inds. Ltd on 24 January, 2008
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. APPEAL NO. E/3301/01 (Arising out of Order-in-Appeal No. P-I/348/2001 dt. 12th August, 2001 passed by the Commissioner of Central Excise (Appeals) Pune-I For approval and signature: Hon'ble Shri M. V. Ravindran, Member (Judicial) Hon'ble Shri K.K. Agarwal, Member (Technical) ============================================================
1. Whether Press Reporters may be allowed to see : 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?
============================================================= Commissioner of Central Excise, Pune-I :
Appellant VS M/s. Sterlite Inds. Ltd.
Respondent Appearance Shri S.G. Dewalwar, Authorized Representative (DR) Shri P.K. Shetty, Advocate for Respondent CORAM: Shri M. V. Ravindran, Member (Judicial) Shri K.K. Agarwal, Member (Technical) Date of decision 24/1/08
ORDER NO....................................................
Per : Shri M. V. Ravindran, Member (Judicial) This appeal is filed by the Revenue against the Order-in-Appeal No. P-I/348/2001 dt. 12th August, 2001.
2. Heard both sides and perused the records.
3. The issue involved in this case is regarding the confirmation of the demand of the duty on the inputs cleared by the respondents from their factory. It is the Revenue's contention of the respondents has to discharge duty liability based upon the valuation of the said inputs worked out according to the provisions of Section 4, while respondent has reversed the amount of credit availed on such inputs, when they cleared the same from the factory. This is second round of litigation. In the first round of litigation, Tribunal vide order No. C-298/WZB/2001 dt. 31.1.2001, remanded the matter back to the Ld. Commissioner (Appeals) to consider the issue in light of the decision of the Larger Bench in the case of CCE, Vadodara Vs. Asia Brown Boveri Ltd. as reported at [2000 (39) RLT 575 (CEGAT-L.B.)], We find that the ld. Commissioner (Appeals) has correctly followed the direction given in our order dt. 31.1.2001 and placing reliance on the judgment and order of the Larger Bench, has allowed the appeal filed by the respondents. We find that the Revenue being aggrieved by the order of the Larger Bench in the case of Asia Brown Boveri Ltd. filed a civil appeal before the Apex Court and the said civil appeal has been dismissed by the apex court. As such issue involved in this case is no more res-ingtegra.
4. Accordingly, we find that the order of the Ld. Commissioner (Appeals) is correct and does not require any interference. The appeal filed by the Revenue is rejected.
(K.K.Agarwal) Member (Technical) (M. V. Ravindran) Member (Judicial) Sm 2