Custom, Excise & Service Tax Tribunal
Dvb Design + Engineering vs Commissioner Of Customs, Central ... on 29 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 27022/2013 Application(s) Involved: E/Stay/27165/2013 in E/26831/2013-SM Appeal(s) Involved: E/26831/2013-SM [Arising out of Order-in-Appeal No. 17/2013 dated 12/02/2013 passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad] DVB Design + Engineering Plot Nos. 56&57, IDA, Gandhinagar, Qutubullapur Mandal, Hyderabad - 500 037 Andhra Pradesh Appellant(s) Versus Commissioner of Customs, Central Excise and Service Tax Hyderabad-IV Posnett Bhawan, Tilak Road, Ramkoti, Hyderabad - 500 001, Andhra Pradesh Respondent(s)
Appearance:
None Lalit Mohan Chandna, Advocate No.3-41-61, Plot No.3/6, Ramdas Garden, West Marredpally, Secunderabad-500 026 For the Appellant Mr. A.K. Nigam, Additional Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER Date of Hearing: 29/11/2013 Date of Decision: 29/11/2013 The issue involved is whether in respect of DTA sale a 100% EOU is required to pay education cess third time while clearing the goods under Sl. No. 2 of Notification No. 23/2003.
2. Nobody is present on behalf of the appellant. However written submissions have been received from the appellants wherein they have stated that in a similar case unconditional waiver had been granted by this Tribunal and they have already deposited the entire amount demanded.
3. On going through the records and the submissions in the appeal memorandum and hearing the learned AR, I find that the issue is no longer res integra. The Tribunal had decided in the case of M/s. Sarla Performance Fibres Ltd. Vs. CCE, Vapi [2010 (253) E.L.T. 203(Tri.-Ahmd.)] that the third time cess is not required to be paid. This issue was referred to the Larger Bench in another case and Larger Bench also took the same view. Since the issue has already attained finality, I consider that there is no need to keep this appeal pending. Learned AR has no objection in deciding the appeal itself.
4. In view of the above observation, the requirement of pre-deposit is waived and appeal is allowed with consequential relief, if any, to the appellant.
(Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER iss