Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Diamond Scaffolding Co (P) Ltd on 6 January, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Application No.75903/2015 in
Appeal No.E/75772/2015
(Arising out of Order-in-Appeal No.04/Kol-II/2015 dated 21.05.2015 passed by the Commissioner of Central Excise(Appeals), Appeal-I, Kolkata)
Commissioner of Central Excise, Kolkata-II
Applicant (s)/Appellant (s)
Vs.
M/s. Diamond Scaffolding Co (P) Ltd.
Respondent (s)
Appearance:
Shri A.Roy, Suptd.(AR) for the Appellant (s) Shri S.P.Siddanta, Consultant for the Respondent (s) CORAM:
Honble Shri P.K.Choudhary, Member (Judicial) Date of Hearing/Decision:-06.01.2017 ORDER NO.SO/75004/2017 Per Shri P.K.Choudhary
1. This Stay Application has been filed by the Revenue with respect to Order-in-Appeal No. 04/Kol-II/2015 dated 21.05.2015 passed by the Commissioner of Central Excise(Appeals), Appeal-I, Kolkata.
2. Shri A.Roy, Supt.(AR) appearing on behalf of the Revenue stated that the impugned order must be stayed in order to protect the interest of the revenue. Shri S.P.Siddanta, Consultant appearing on behalf of the Respondent vehemently argued that Commissioner (Appeals) has rightly allowed the appeal filed by the respondent.
3. Heard both sides. It is observed from the order passed by the Commissioner(Appeals) that the same is not ex-facie bad in law and is a reasoned one, relying upon various decisions and case laws. I do not find any justification in staying of the impugned order dated 21.05.2015 at this stage. The issue will be taken up for detailed discussion at the final hearing stage. Stay application filed by the Revenue is thus rejected. Appeal will be listed for hearing on 25.01.2017.
(Operative Portion of the order was pronounced in the open court.) S/d.
(P.K.Choudhary) MEMBER (JUDICIAL) ss 1 Appeal No.E/75772/2015