Custom, Excise & Service Tax Tribunal
C.C.E. & S.T.-Surat-I vs M/S Saheli Synthetics Pvt Ltd on 26 December, 2016
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/698/2011 (Arising out of OIA-RKA/87-88/SRT-I/2011 dated 08/03/2011 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-SURAT-I) C.C.E. & S.T.-Surat-I : Appellant (s) Versus M/s Saheli Synthetics Pvt Ltd : Respondent (s)
Represented by:
For Appellant (s) : Shri Amit Mishra, Advocate For Respondent (s): None For approval and signature :
Dr. D. M. Misra, Hon'ble 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? No
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
Yes
3. Whether their Lordships wish to see the fair copy of the order?
Seen
4. Whether order is to be circulated to the Departmental authorities?
Yes CORAM :
Dr. D. M. Misra, Hon'ble Member (Judicial) Date of Hearing / Decision : 26.12.2016 ORDER No. A/11895 / 2016 dated 26.12.2016 Per : Dr. D. M. Misra None present for the Respondent. Heard the Ld. AR for Revenue.
2. This is an appeal filed by Revenue against OIA No. RKA/87-88/SRT-I/2011 dated 08/03/2011 passed by the Commissioner (Appeals) of Central Excise, Customs and Service Tax-SURAT-I. The demand has been confirmed and penalty was imposed on the Respondent for availing credit on the invoices issued by non-existent dealers. On appeal, Ld. Commissioner (Appeals) had remanded the matter to the Adjudicating Authority to decide the issue in the light of the judgement of this Tribunal in the case of M/s Bagwati Silk Mills and others vs. CCE, Surat-I. The Revenue is in Appeal challenging the power of remand by the Ld. Commissioner(Appeals).
3. Ld. AR for the Revenue submits that the issue is now settled on merit in favour of the Revenue but on limitation in favour of the assessee by the Hon'ble Gujarat High Court in the case of Prayagraj Dyg. & Ptg .Mills Pvt. Ltd. Vs UOI 2013 (290) ELT 61(Guj).
4. Undisputedly the issue is covered by the decision of Hon'ble Gujarat High Court in Prayagraj Dyg & Ptg Mills case(supra) and the demand had been confirmed invoking extended period of limitation. Accordingly, Revenues appeal is rejected.
(Operative part of the order pronounced in the Court) (D. M. Misra) Member (Judicial) G.Y. ??
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