Custom, Excise & Service Tax Tribunal
C.C.E.&S.T., Ghaziabad vs Jagan Nath Dilip Singh on 7 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066
Date of Hearing 07.02.2014
For Approval &Signature :
Honble Mrs. Archana Wadhwa, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether Lordships wish to see the fair copy of the order?
Seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
Appeal No. E/59201/2013 -EX[SM]
[Arising out of Order-in-Appeal No.63/CE/GZB/2013, dated 26.04.2013 passed by C.C.E.(Appeals), Ghaziabad]
C.C.E.&S.T., Ghaziabad Appellants
Vs.
Jagan Nath Dilip Singh Respondents
Appearance Shri UK Srivastava, DR - for the appellants Shri SD Gaur, AR - for the respondent CORAM: Honble Mrs. Archana Wadhwa, Member (Judicial) Final Order No.__50583_, dated 07.02.2014 Per Honble Mrs. Archana Wadhwa :
The short issue involved in the present appeal filed by the Revenue is as to whether the period of closure of factory for continuous 15 days for the purposes of abatement in terms of provisions of Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, has to fall within the same calendar month or the same can be spread over different two calendar months.
2. After hearing both the sides duly represented by Shri UK Srivastava, Ld. Departmental Representative appearing for the Revenue and Shri SD Gaur, Ld. Authorised representative appearing for the respondents, I find that the said issue is no more res integra and settled by various decisions of the Tribunal, which stands upheld by the higher forums. Reference can be made to the decision of Hon'ble High Court of Allahabad in the case of CCE&ST Vs. Dharampal Satyapal Ltd. [2013 (298) E.L.T. 484 (All.)].
3. In view of the above, I find no merits in the Revenues appeal and the same is accordingly rejected.
(Dictated and pronounced in the Open Court) (Archana Wadhwa) Member (Judicial) SSK -2-