Custom, Excise & Service Tax Tribunal
M/S. G.P. Dalmia & Sons vs Cce-Ranchi on 27 July, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal No. Ex.Ap.487/04
(Arising out of Order-in-Appeal No.121/Ran/C.Ex/Appeal/2004 dated 12.08.2004 passed by the Commissioner(Appeals) of Customs & Central Excise, Ranchi.)
FOR APPROVAL AND SIGNATURE
HON'BLE SHRI S.S. KANG, VICE PRESIDENT
1. Whether Press Reporters may be allowed to see
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
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s. G.P. Dalmia & Sons
Applicant (s)/Appellant (s)
Vs.
CCE-Ranchi
Respondent (s)
Appearance:
Shri B.N. Chattopadhyay, Consultant for the Appellant (s) Shri A.K. Sharma, Authorized Representative (JDR) for the Revenue (s) CORAM:
Hon'ble Shri S.S.Kang, Vice President Date of Hearing/Decision :- 27.07.2009 Date of Pronouncement :- 27.07.2009 ORDER NO............................................................................
Per Shri S.S.Kang.
1. Heard both sides.
2. Appellant filed this Appeal against the impugned whereby the demand of Rs.1,37,231.99(Rupees One Lakh Thirty Seven Thousand Two Hundred Thirty One and Ninty Nine paisa only) was confirmed and penalty was imposed on the ground that the Appellant availed the credit in respect of the inputs which were cleared as such and without reversal of the credit availed on the inputs.
3. Briefly stated the facts of the case are that Appellant received 40.225 M.T. of aluminium wire on which credit was availed and thereafter cleared 36.923 M.T. of aluminium wire as such and is required to reverse the credit of Rs.4,31,877.48(Rupees Four Lakhs Thirty One Thousand Eight Hundred Seventy Seven and Forty Eight paisa only). The Appellant reversed the less credit of Rs.1,37,231.99(Rupees One Lakh Thirty Seven Thousand Two Hundred Thirty One and Ninty Nine paisa only) which is in dispute.
4. Contention of Appellant is that the inputs on which credit has been availed was used in the manufacture of goods which were cleared on payment of appropriate duty and there are certain processing loses on which the duty is being demanded. It is also submitted that during the period in question as per the provisions of Rule 57B Appellant availed the full credit as per Tariff rate in respect of the goods cleared by Small Scale Exemption Unit and reversed the credit equal to the amount of duty paid by S.S.I. unit. Hence the demand is not sustainable.
5. The contention of Revenue is that Appellant availed credit in respect of 40.225 M.T. of aluminium wire which is not in dispute and cleared 36.923 M.T. as such and reversed the less credit and this factual aspect is not in dispute therefore the demand is rightly made.
6. I find that show cause notice was issued in the year 1992 and the adjudication Order was passed in the year 1997. Thereafter the matter was remanded by the Commissioner(Appeals) and the adjudicating Authority again passed adjudication Order in the year 2002. Inspite of this lapse of time Appellant had not filed any reply to the show cause notice explaining the factual position. The contention now raised in the present Appeal and argued are not supported by any evidence even before the lower Authority not before the Tribunal. As the factual aspect that the Appellant had taken credit in respect of the aluminium wire received in the factory and the same was cleared as such and less credit was reversed therefore I find no infirmity in the impugned order and the Appeal is dismissed.
(Pronounced and dictated in the open court.) sd/ (S.S.KANG) VICE PRESIDENT sm 3 Appeal No.Ex.Ap.487/04