Custom, Excise & Service Tax Tribunal
Cce, Lucknow vs M/S. Govind Sugar Mills on 30 July, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No. 2, R.K. Puram, NEW DELHI COURT No. II CENTRAL EXCISE APPEAL NO. 1306 OF 2008-SM AND E/C.O. NO. 331 OF 2008-SM [Arising out of Order-in-Appeal No. 37-CE/LKO/2008 dated 18.03.2008 passed by the Commissioner (Appeals), Central Excise & Service Tax, Lucknow] CCE, Lucknow Appellant Reptd. by Shri R.K. Gupta, SDR Versus M/s. Govind Sugar Mills Respondent
None Date of Hearing/decision: 30th July, 2010 Coram: Honble Shri D.N. Panda, Judicial Member FINAL ORDER NO. DATED Per D.N. Panda:
None is present for the respondent. Nor there is any application for adjournment.
2. Revenue is in appeal against the order of the Commissioner (Appeals) wherein the learned first appellate authority waived the penalty that was imposed on the respondent by the adjudicating authority in respect of Cenvat credit wrongly availed on welding electrodes. Learned D.R. relied upon the decision of the Tribunal in the case of Vikram Cement Ltd. vs. CCE, Indore, reported in 2009 (242) ELT 545 (Tri. Del.).
3. In view of the debatable question of law involved, waiver of penalty is justified and accordingly revenues appeal is dismissed. In view of above order cross objection is also disposed off. (Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER RK 2