Custom, Excise & Service Tax Tribunal
Cce, Jammu vs Safex Chemical India Ltd on 28 January, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-DB
Excise Stay Application No.E/S/58189/2013 in
Excise Appeal No.E/57610/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58190/2013 in
Excise Appeal No.E/57611/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58191/2013 in
Excise Appeal No.E/57612/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58192/2013 in
Excise Appeal No.E/57613/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58193/2013 in
Excise Appeal No.E/57614/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58194/2013 in
Excise Appeal No.E/57615/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58195/2013 in
Excise Appeal No.E/57616/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58196/2013 in
Excise Appeal No.E/57617/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
Excise Stay Application No.E/S/58197/2013 in
Excise Appeal No.E/57618/2013-EX[DB]
[Arising out of Order-in-Appeal No.54-62/CE/Appl/CHD-II(J&K)/2013 passed by the Commissioner (Appeals) of Central Excise, Chandigarh].
CCE, Jammu Appellant
Vs.
Safex Chemical India Ltd. Respondent
Present for the Appellant : Shri.Pramod Kumar, JCDR Present for the Respondent : Shri Bipin Garg, Advocate Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member Date of Hearing: 28.01.2014 Final ORDER NOs. 50345-50353 DATED: 28.01.2014 PER: D.N.PANDA Revenue being aggrieved by the order of remand passed by ld. Commissioner (Appeals) in all these 9 appeals has come in appeal submitting that ld. Commissioner (Appeals) has no power of remand. This being limited issue in all these appeals, we consider it proper that issue of classification involved in the present appeals certainly requires threadbare examination of the entry in the Tariff. Therefore, we are of the considered view that let the respondent get proper opportunity before ld. adjudicating authority to submit entire pleadings and facts and law for appropriate resolution of dispute at the adjudication level.
2. While re-adjudicating the matter as per suggestion of Revenue today, ld. adjudicating authority may also take into consideration the observations made in final order No.57954-57970 of 2013 in the case of M/s. Godrej Agrovet Ltd. vs. CCE, Jammu and the respondent shall get proper opportunity to defend on all the issues touching the classification for which ld. Commissioner has remanded.
3. With the aforesaid observations and directions, we direct the respondent to cooperate with ld. adjudicating authority within 3 months of receipt of this order making an application for fixation of date of hearing. On the date of hearing the defence if any shall be led by the respondent for proper adjudication of the matter. With this direction, all the stay applications are disposed and appeals are remanded to ld. adjudicating authority for deciding the limited issue for which ld. Commissioner (Appeals) has remanded the appeals.
[Dictated & Pronounced in the open Court].
(MANMOHAN SINGH) (D.N.PANDA) TECHNICAL MEMBER JUDICIAL MEMBER Anita 3 2 E/S/58189-58197/2013 in E/57610-57618/2013