Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Bharat Earth Movers Ltd on 10 October, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/27006/2013-SM [Arising out of Order-in-Appeal No. 77/2013 dated 26/03/2013 passed by Commissioner of Central Excise (Appeals), MYSORE.] Commissioner of Central Excise, Customs and Service Tax MYSORE S1-S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE - 570011 KARNATAKA Appellant(s) Versus M/s. Bharat Earth Movers Ltd. Mysore Complex, Belavadi Post, MYSORE - 570011 KARNATAKA Respondent(s)
Appearance:
Mr. N. Jagadish, AR For the Appellant Mr. Madhu N. Rao, Advocate For the Respondent Date of Hearing: 10/10/2017 Date of Decision: 10/10/2017 CORAM:
HON'BLE SHRI S.S GARG, JUDICIAL MEMBER Final Order No. 22414 / 2017 Per : S.S GARG The Revenue has filed the present appeal against the impugned order dated 26.3.2013 passed by the Commissioner (A) whereby the Commissioner (A) has partially allowed the appeal of the assessee to the effect that the demand of interest on Rs.37,22,132/- and penalty imposed under Rule 15(2) of CENVAT Credit Rules, 2004 were set aside. Aggrieved by the said order, Revenue has filed the appeal on the ground that the Order-in-Appeal is not in accordance with law. The Revenue has submitted that the penalty under Rule 15(2) of the CENVAT Credit Rules, 2004 has wrongly been dropped and similarly, the demand of interest has also been wrongly dropped by the Commissioner (A).
2. Heard both the parties and perused the records.
3. Learned counsel for the respondent-assessee submitted that the grounds raised by the Revenue in the present appeal have already been decided by this Tribunal in assessees appeal No. E/26812/2013 whereby this Tribunal vide Final Order No.20608/2016 dated 4.8.2016 has followed the Larger Bench decision relying upon the judgment of Honble High Court of Karnataka in the case of Bill Forge Pvt. Ltd.: 2012 (279) ELT 209 (Kar.) and set aside the impugned order demanding interest from the assessee and also dropped the penalty by allowing the appeal of the assessee.
4. Since the appeal of the assessee has already been allowed by the order of the Tribunal dated 4.8.2016 cited supra, the present appeal of the Revenue stands already decided and the present appeal has become infructuous and accordingly, disposed of. (Operative portion of the Order was pronounced in Open Court on 10/10/2017) S.S GARG JUDICIAL MEMBER rv 2