Custom, Excise & Service Tax Tribunal
)M/S. Srd Nutrients Pvt. Ltd vs Commr. Of Central Excise- Guwahati on 22 March, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Excise Appeal Nos. 131-145/2011, 972-974/2011,524-532/2012 & 75559/16 (SRD Nutrients), Ex. Appeal Nos. 959-960/11(Sikkim Agro Chem Pvt. Ltd. & Sikkim Ispat Udyog Pvt. Ltd.
(Arising out of the Order-in-Appeal Nos. 09,10,11,12,13,14,15,16,17,18,19,20,21,22,23,54,55,56,62,63,64,65,66,67,68,69,70/GHY/CE(A)/GHY/10,11dated-07,08,09,10/12/2010, 30/09/2011,30/11/2011 06/GHY/CE(A)/GHY/2016 dated 31/01/2016,13,14/12/2011 (All SRD Nutrients Pvt. Ltd.) passed by the Commissioner, Customs & Central Excise (Appeal), Guwhati),
Order-in-Appeal Nos. 32,33/SLG/11 dated-22/07/2011passed by Commr. (Appeal-IV), Central Excise, Kolkata (Sikkim Agro & Sikkim Ispat Udyog),
1)M/s. SRD Nutrients Pvt. Ltd.
2) M/s. Sikkim Agro Chem. Pvt. Ltd.
Applicant (s)/Appellant (s)
Vs.
Commr. of Central Excise- Guwahati,
Commr. of C.Ex. & S. Tax, Silliguri(Sikkim Agro)
Respondent (s)
Appearance:
Sri N.K. Chowdhury, Advocate for Sikkim Agro & Sikkim Ispat Sri Ravi Raghavan & Sri T. Chakraborty, Advocates for the Appellant (SRD Nutrients) Sri S. Mukhopadhyay,Supdt. (A.R.) for the Respondent (s) CORAM:
HONBLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE SHRI DEVENDER SINGH, MEMBER (TECHNICAL) Date of Hearing 22/03/2017 Date of Pronouncement :- 22/03/2017 ORDER NO fo/75409-75438/17 Per Shri Justice (Dr.) Satish Chandra The present appeals have been filed against Order-in-Appeal Nos.09,10,11,12,13,14,15,16,17,18,19,20,21,22,23,54,55,56,62,63,64,65,66,67,68,69,70/GHY/CE(A)/GHY/10,11dated-07,08,09,10/12/2010, 30/09/2011,30/11/2011 06/GHY/CE(A)/GHY/2016 dated 31/01/2016,13,14/12/2011 (All SRD Nutrients Pvt. Ltd.) 32,33/SLG/11 dated-22/07/2011 passed by the Commissioner, Customs & Central Excise (Appeal), Guwhati) &Commr. (Appeal-IV), Central Excise, Kolkata (Sikkim Agro & Sikkim Ispat Udyog), All the appeals have been filed by the appellant against the different orders-in-Appeal. The issue in all the appeals is identical hence taken up together for disposal. The issue is whether Education Cess and Higher Secondary Education Cess is refundable or not, under Notification No. 20/07-CE dated-25/4/2007.
2. The delay in filing the appeals is condoned for the reasons mentioned in the (COD) application on merit.
3. Heard Shri N.K. Chowdhury, Shri Ravi Raghavan and Shri Tonmoy Chakraborty, Advocates for the appellants and Shri S. Mukhopadhyay, Supdt (A.R.) for the Department.
4. After hearing, all the parties have agreed that there are conflicting decisions of different Benches of the Tribunal and various High Courts. The matter has reached finally to the Honble Supreme Court. In the case of Bharat Box Factory Ltd. Vs.Commissioner--2010 (249) ELT 828 (S.C.); SRD Nutrients Pvt. Ltd. Vs. Commmissioner-2016 (338) ELT A284 (S.C.); and Godrej Agro Agrovet Ltd. Vs. Commissioner -2016 (338) ELT A27 (S.C.).
All the parties have agreed that the matter is pending before the Honble Supreme Court in the above mentioned cases.
5. In view of the above, the liberty is granted to the appellants to come again after having the final verdict from the Honble Supreme Court, within the prescribed time, if advised so.
6. With the aforesaid liberty, all the appeals are disposed off.
(Dictated and pronounced in the open Court)
Sd/- Sd/-
(SHRI DEVENDER SINGH) (JUSTICE DR. SATISH CHANDRA)
TECHNICAL MEMBER PRESIDENT
k.b/-
Excise Appeal Nos. 131-145/2011, 972-974/2011,524-532/2012 & 75559/16 , 959-960/11 3