Custom, Excise & Service Tax Tribunal
M/S Belgium Glass And Ceramics P Ltd vs C.C.E. & S.T.-Vadodara-I on 10 January, 2018
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Zonal Bench 2nd Floor, Bahumali Building, Nr Girdharnagar Bridge, Asarwa Ahmedabad 380 004 Appeal No. : E/11907,11908/2017 Arising out of OIA-VAD-EXCUS-001-APP-131-132-17-18 dt 07/06/2017 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 1. M/s Belgium Glass And Ceramics P Ltd 2. Shri Bhavesh Maganbhai Vachhani - Appellant(s) Vs C.C.E. & S.T.-Vadodara-I - Respondent(s)
Represented by For Applicant(s) : Shri S Dixit, Advocate For Respondent(s): Shri S Chitkara, Authorised Representative CORAM :
Shri M V Ravindran, Hon'ble Member (Judicial) Date of Hearing / Decision : 10/01/2018 ORDER No. A/10182-10183/2018 Per : Shri M V Ravindran, These two appeals are filed against OIA-VAD-EXCUS-001-APP-131-132-17-18 dt 07/06/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I.
2. Heard both sides and perused the records.
3. On perusal of the records, it transpires that the issue is regarding eligibility to avail Cenvat Credit of Central Excise duty paid by M/s Jammu Pigments Ltd or otherwise.
4. The issue needs to be reconsideration by the Adjudicating Authority as the Ld Counsel produces before me a copy of the order of the Settlement Commission which indicates that the case booked against M/s Jammu Pigments has been settled and wherein it is upheld that the said M/s Jammu Pigments Ltd, are fact manufacturer and clearing goods on invoice which are disputed in the case in hand. On a specific query from the Bench whether the settlement commission order was produced before the authorities the Ld Counsel said that it is not recorded but they had produced the same. On perusal of the records, I find that the lower authorities have not recorded anything as to production of order of Settlement Commission. In order to the meet the ends of justice, it would be appropriate that the Adjudicating Authority should be given an opportunity to consider Settlement Commission order in respect of the same case and come to a conclusion.
5. Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, the impugned order is set aside and the matter is remitted back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice.
6. The appellant is at liberty to produce documents on which they wish to rely upon for defending their case.
7. Appeal stands disposed of as indicated above.
(Dictated and pronounced in the open Court) (M V Ravindran) Member (Judicial) swami