Custom, Excise & Service Tax Tribunal
Uniworth Textiles Ltd vs Commissioner Of Central Excise, Pune on 7 January, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPEAL No.E/1316/09 Appln.No.E/S/1928/09 (Arising out of Order-in-Appeal No.SR/188/NGP/2009 dated 03/09/2009 passed by Commissioner of Central Excise & Customs (Appeals), Nagpur) For approval and signature: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. P.R. Chandrasekharan, 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 : Seen of the Order?
4. Whether Order is to be circulated to the Departmental : Yes authorities?
====================================================== Uniworth Textiles Ltd., Appellant Vs. Commissioner of Central Excise, Pune Respondent Appearance:
Shri.Mayur Shroff, Advocate for appellant Shri.S.S. Katiyar, SDR, for respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. P.R.Chandrasekharan, Member (Technical) Date of Hearing : 07/01/2011 Date of Decision : 07/01/2011 ORDER NO Per: Ashok Jindal
1. The appellant is in appeal against the impugned order, wherein the Commissioner (Appeals) without going into the merits dismissed their appeal for non-compliance of the order of the pre-deposit directed by him.
2. Today, the matter is listed for disposal of stay petition. After hearing both sides, we feel that the matter can be disposed of at this stage, thereafter dispensing of the stay application, we took up the appeal also for disposal with the consent of both sides.
3. Shri Mayur Shroff, Ld. Advocate for the appellant submits that after rejection of appeal by the Commissioner (Appeals), which is the order impugned before this Tribunal, an amount of Rs.27,33,548/- has been adjusted by the department against their refund claims due and the same may be treated as a pre-deposit and prays the matter be sent back to the lower appellate authority to decide the issue on merits.
4. Heard and considered.
5. Considering the fact that out of total demand of Rs.14,72,663/- and equivalent amount of penalty along with interest at the applicable rates, an amount of Rs.27,33,548/- has already been recovered from the appellants, the same is sufficient in compliance of Section 35F of the Central Excise Act, 1944. Waiver of balance amount due is granted and the matter is sent back to the lower appellate authority to decide the issue on merits after giving a reasonable opportunity to the appellants to present their case.
6. Stay application as well as the appeal are disposed of in the above manner.
(Pronounced in Court) (P.R. Chandrasekharan) Member (Technical) (Ashok Jindal) Member (Judicial) pj 1 3