Custom, Excise & Service Tax Tribunal
M/S. Dalmia Cement (Bharat)Ltd vs Commissioner Of Central Excise & ... on 8 January, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
ST/40598/2014
[Arising out of Order-in-Original No.21/2013-ST, dated 24.12.2013 passed by the Commissioner of Central Excise & Service Tax, Tiruchirapalli]
M/s. DALMIA CEMENT (BHARAT)LTD.
APPELLANT
Versus
COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, TIRUCHIRAPALLI
RESPONDENT
Appearance:
For the Applicant Shri S. Muthuvenkataraman Adv.
For the Respondent Ms. Cecilia Parthasarathy AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Honbe Shri R. Periasami, Technical Member Date of hearing/decision 08-01-2015 FINAL ORDER NO. 40047 / 2015 Per D.N. Panda:
Learned counsel mentioned that there was no reconciliation of account relating to gross receipt was done by Authority below which brought out the demand. The matter therefore deserves reconsideration by him on the basis of evidence available in the CD submitted before him. In view of the above, it is considered appropriate to remand the appeal to carryout reconciliation properly verifying records of the appellant and also taking its assistance at grass root level to serve the interest of justice. For such expeditious redressal of the grievance of the appellant, the matter is remanded to the original authority without keeping appeal pending. He shall pass appropriate order granting fair opportunity of hearing to the appellant. Since huge demand was raised in adjudication, which is to the tune of Rs.5,63,99,000/- on the basis of trial balance figure, the matter should be dealt with utmost expedition and care. The Interim Order passed by the Tribunal on 30.10.2014 having been complied, aforesaid decision has been taken without keeping the appeal pending. (Dictated and pronounced in open court) (R. PERIASAMI) (D.N. PANDA) TECHNICAL MEMBER JUDICIAL MEMBER ksr 14-01-2015 DRAFT Remarks I II III Date of dictation 08.01.2015 Draft Order - Date of typing 10.01.2015 Fair Order Typing 14.01.2015 Date of number and date of dispatch 4 ST/40598/2014