Meghalaya High Court
The Commissioner Of Central Goods vs . M/S Manaksia Limited on 23 September, 2021
Author: H. S. Thangkhiew
Bench: H. S. Thangkhiew
Serial No.03
Regular List
HIGH COURT OF MEGHALAYA
AT SHILLONG
Central Ex. Ap. No. 3 of 2020 Date of Decision: 23.09.2021
The Commissioner of Central Goods Vs. M/s Manaksia Limited
& Services Tax, Shillong
Coram:
Hon'ble Mr. Justice Biswanath Somadder, Chief Justice
Hon'ble Mr. Justice H. S. Thangkhiew, Judge
Appearance:
For the Petitioner(s)/Appellant(s): Dr. N. Mozika, SC CGST with
Ms. T Sutnga, Adv.
For the Respondent(s) : Mr. D. Sahu, Adv.
i) Whether approved for reporting in Yes/No
Law journals etc.:
ii) Whether approved for publication
in press: Yes/No
1. The instant appeal has been preferred by the
Revenue/Appellant under section 35G of the Central Excise Act against the common judgment and order dated 18th December, 2019, passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata in Appeal No. E/76940-76954/2019, in so far as the said impugned judgment and order had dismissed the Appeal, bearing No. E/76099/2014, filed by the Appellant against the adjudication order of the Commissioner, which had allowed the respondent's appeal, being Appeal No. E/76154/2014 and dropped the charges against the respondent as contained in the show-cause notice dated 28th November, 2007.
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2. The respondent, during the material period, had a manufacturing unit at Anjar, Kutch, Gujarat, wherein they manufactured Excisable goods within the meaning of the Central Excise Act, 1944. The respondent, from time to time, had purchased machinery from several suppliers including one M/s. Ishaan Technologies Private Limited (respondent in Central Excise Appeal No. 1 of 2020). The respondent, in course of its business, on the basis of Excise invoices under the Cenvat Credit Rules of 2002, had availed Cenvat Credit on the duty paid for the said machinery. However, pursuant to a search and seizure operation carried out by the Directorate General of Central Excise Intelligence, Ahmedabad, in the year 2005 and 2006, at the respondent's factory, the respondent was served with a show-cause notice dated 28th November, 2007. It was alleged therein, that the respondent had availed and utilized Cenvat Credit on the basis of alleged bogus, fake and fabricated invoices issued by M/s. Ishaan Technologies and the show-cause notice proposed disallowance and recovery of Cenvat Credit of Rs.3,97,77,440/- along with interest, appropriation of Rs.2,37,57,760/- deposited by the respondent during the course of investigation and imposition of penalties. Show-cause notices were also issued by the Additional Director General, DGCEI, Kolkata, to M/s. Ishaan Technologies.
3. On the basis of the show cause notices, including the show cause notice issued to M/s. Ishaan Technologies and other units of the respondent, the matters were then taken up in a common adjudication proceeding which resulted in a common adjudication order dated 31st Page 2 of 4 March, 2014. By the said adjudication order, the Commissioner, while confirming the allegations and demand against M/s. Ishaan Technologies and the other co-noticees, dropped the proceedings against the respondent (i.e., show-cause notice dated 28th November, 2007). The Commissioner, however, appropriated a sum of Rs.2,37,57,760/- deposited by the respondent under protest during investigation, towards the duty demand confirmed against M/s. Ishaan Technologies, in respect of proceedings arising from a different show-cause notice dated 28th February, 2006.
4. The respondent, being aggrieved by the order of appropriation and other co-noticees, being aggrieved by the adjudication order, then preferred appeals before the Tribunal [Appeal Nos. E/76154/2014 (Ishaan Technologies Pvt. Ltd. Vs. CCE&ST), E/76156-76160/2014 & E/76174-76175/2014 (appeals by co-noticees), E/76094/2014 to E/76099/2014 (CCE&ST, Shillong Vs. Manaksia Ltd.) and Appeal No. E/76155/2014 (Manaksia Ltd. Vs. CCE&ST, Shillong)] The said appeals were disposed of by the Tribunal by the common impugned order dated 18th December, 2019 and while the appeals of M/s. Ishaan Technologies and the co-noticees were allowed, the appeals filed by the Revenue were rejected and the order of appropriation of amount of Rs.2,37,57,760/- passed by the Commissioner against the respondent was also reversed.
5. This impugned common judgment and order of the learned Tribunal dated 18th December, 2019, is now under consideration in the instant appeal.
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6. The impugned judgment and order, being a common one, the main issues and all aspects of the challenge to the common judgment and order of the Tribunal, have already been dealt in Central Excise Appeal No. 1 of 2020 by this Court and the entire proceedings being common, the judgment rendered therein will squarely apply 'in toto' in respect of the instant Appeal. In such circumstances, this present Appeal is disposed of in terms of the judgment and order dated 23.09.2021 passed by this Court in Central Excise Appeal No. 1 of 2020.
7. The Appeal stands disposed of accordingly.
(H.S. Thangkhiew) (BiswanathSomadder)
Judge Chief Justice
Meghalaya
23.09.2021
"D.Thabah-PS"
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