Custom, Excise & Service Tax Tribunal
Cce, Indore vs M/S Vikram Cement Ltd on 4 May, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO. 1
Excise Appeal No. 166 of 2006
(Arising out of Order-in-Original No. 61/Commr/CEX/05 dated 18.07.2005 passed by the Commissioner of Customs & Central Excise, Indore).
DATE OF HEARING : 04.05.2009
DATE OF DECISION : 04.05.2009
FOR APPROVAL AND SIGNATURE :
HONBLE MR. JUSTICE R.M.S. KHANDEPARKAR, PRESIDENT
HONBLE MR. M. VEERAIYAN, MEMBER (TECHNICAL)
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?
CCE, Indore . Applicant
(Rep by Sh. S.N. Srivastava, DR)
VERSUS
M/s Vikram Cement Ltd. . Respondent
(Rep. by Sh. Ravi Raghvan, Adv.)
CORAM : HONBLE MR. JUSTICE R.M.S. KHANDEPARKAR, PRESIDENT
HONBLE MR. M. VEERAIYAN, MEMBER (TECHNICAL)
ORAL ORDER NO.____________________________
PER JUSTICE R.M.S. KHANDEPARKAR :
The appeal is taken up for hearing in terms of the order passed in Misc. Application No. 200 of 2009.
2. Heard.
3. The learned advocate for the appellant states that, the appellant had challenged the order, which is subject matter of the present appeal, in Appeal No. 3192/05 and wherein the Tribunal, while allowing the appeal pursuant to the judgment of the Supreme Court in the case of M/s Vikram Cement in Civil Appeal No. 1197/2005 dated 16.02.2006, had remanded the matter to the Commissioner to decide the dispute afresh after affording opportunity to the parties for hearing in the matter. Pursuant to the said remand order, the Commissioner took up the matter and disposed of the same under his order dated 23.06.2006 and consequently the earlier order no more subsists and in the order dated 23.06.2006 Cenvat Credit availed by the appellant has been allowed.
4. In view of the subsequent development, as revealed by the learned advocate for the respondent, on the basis of the order dated 16.03.2006 passed in Appeal No. 3192/2005 by this Tribunal and further order dated 23.06.2006 passed by the Commissioner of Central Excise, Indore, nothing survives in the present appeal and is accordingly disposed of as infructuous.
(JUSTICE R.M.S. KHANDEPARKAR) PRESIDENT (M. VEERAIYAN) MEMBER (TECHNICAL) Golay