Custom, Excise & Service Tax Tribunal
Cce, Raipur vs M/S.Acc Ltd on 28 August, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-SM
Excise Appeal No. E/2284/2008-SM
[Arising out of Order-in-Appeal No.49/RPR-II/2008 dated 10.07.2008 passed by the Commissioner (Appeals-II) Customs and Central Excise, Raipur].
CCE, Raipur Appellant
Vs.
M/s.ACC Ltd. Respondent
Present for the Appellant : Shri.R.K. Mathur, DR Present for the Respondent:Shri.Pranav Agarwal, Auth. Rep.
Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:28.08.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA There is an application for adjournment stating that details in order to argue the case is yet to be received from the client. The matter being related to 2008, it is not desirable to keep pending after 4 years for which following order as hereunder has been passed rejecting the adjournment application.
2. In the recent past similar such matters of claim of cenvat credit on HRSS plates, MS plates, angles, beam, channel MS rounds, HR sheets, D shere cutting Arsm, CTD bar, JSTI joist came up
3. The matters have been remanded to ld. Adjudicating Authority to decide the issue in the light of following judgment:-
1. Vandana Global Ltd. vs. CCE, Raipur 2010 (253) ELT 440 (Tri.-LB)
2. CCE, Jaipur vs. Rajasthan Spg. Mills Ltd. 2010 (255) ELT 481 (S.C.);
3. Saraswati Sugar Mills vs. CCE, Delhi-III 2011 (270) ELT 481 (S.C.);
4. CCE, Mysore vs. I.C.L. Sugar Ltd. 2011 (271) ELT 360 (Kar.).
4. Since this matter also deserves to be heard in the light of the aforesaid decisions, appeal is remanded to ld. Adjudicating Authority to grant fair opportunity of hearing to the respondent and pass appropriate order. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita ??
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