Custom, Excise & Service Tax Tribunal
M/S. Swastika Investment Ltd vs C.C, Ce & St, Indore on 13 December, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066 COURT NO. II ST/Stay/4541/2012 in & Service Tax appeal No. 3574/2012-CU[DB] [Arising out of Order-in-Appeal No. IND/CEX/000/APP/246/12 dated 8.8.2012 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Indore] Date of Hearing/decision: 13th December, 2012 M/s. Swastika Investment Ltd., Appellant Vs. C.C, CE & ST, Indore Respondent
Present for the Assessee : Shri Abhisek Jaju, Advocate Present for the Respondent : Shri Amresh Jain, D.R. Coram: Honble Shri D.N. Panda, Judicial Member Honble Shri Sahab Singh, Technical Member FINAL ORDER NO. ________________ Per D.N. Panda Learned Counsel says that the case of the appellant shall be governed by judgement of High Court of Karnataka in the case of CCE, Bangalore-I vs. Ecof Industries Pvt. Ltd., reported in 2012 (26) STR 100 (Kar.). To this proposition, Revenue says let the matter be re-tested by learned Adjudicating Authority in the light of the said judgement.
2. In view of the above, dispensing with requirement of pre-deposit matter is remanded to the concerned Adjudicating Authority to test the issue on merit following the law laid down by the Honble High Court of Karnataka in the case of Ecof Industries Pvt. Ltd. (supra). In the result, both stay application and appeal are disposed. (Dictated & pronounced in the Open Court) (D.N. PANDA) JUDICIAL MEMBER (SAHAB SINGH) TECHNICAL MEMBER RK 2 ST/3574/2012