Custom, Excise & Service Tax Tribunal
M/S L.G. Electronics India Pvt. Ltd vs Cce, Noida on 29 June, 2010
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi COURT-II Date of hearing: 29.6.2010 Excise Appeal No. 297-298 of 2006-Ex. [Arising out of Order-in-Original No. 34/Commr/Noida/2006 dated 31.10.2005 passed by the Commissioner of Central Excise, Noida] For approval and signature: Honble Dr. Chittaranjan Satapathy, Member (Technical) Honble Mr. Ashok Jindal, Member (Judicial) 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 authoritative report or not? 3 Whether Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? M/s L.G. Electronics India Pvt. Ltd. Appellant Mr. S.N. Rai Vs. CCE, Noida Respondent
Appearance:
Appeared for the Appellant Shri B.L. Narasimhan, Advocate Appeared for the Respondent - Shri Nitin Anand, DR Coram: Honble Dr. Chittaranjan Satapathy, Member (Technical) Honble Mr. Ashok Jindal, Member (Judicial) Order No.___________________________ Per Dr. Chittaranjan Satapathy :
Heard both sides.
2. Both sides agree that this case requires to be re-considered at the level of the original authority in the light of retrospective amendment to the Cenvat Credit Rules as a part of the recent budget. As such, the impugned orders are set aside and the matter is remanded to the original authority for fresh decision. The appellants are given an adequate opportunity of hearing before passing a fresh order.
(Dictated & pronounced in open Court) (Dr. Chittaranjan Satapathy) Member (Technical) (Ashok Jindal) Member (Judicial) RM