Custom, Excise & Service Tax Tribunal
M/S Sharda Motor Industries Ltd vs Cce, Ltu, New Delhi on 10 February, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. Principal Bench, New Delhi COURT NO. I DATE OF HEARING : 10/02/2014. Excise Misc. Application No. 61089 of 2013 in Appeal No. 202 of 2011 [Arising out of the Order-in-Original No. 17/Commissioner/2010 dated 29/10/2010 passed by The Commissioner of Central Excise and Service Tax, LTU, New Delhi.] For Approval and signature : Honble Shri Justice G. Raghuram, President Honble Shri Rakesh Kumar, Member (Technical) 1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it would be released under Rule 27 of : the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordships wish to see the fair : copy of the order? 4. Whether order is to be circulated to the : Department Authorities? M/s Sharda Motor Industries Ltd. Appellant Versus CCE, LTU, New Delhi Respondent
Appearance Shri Amit Jain, Advocate for the appellant.
Shri Pramod Kumar, Authorized Representative (Jt. CDR) for the Respondent.
CORAM : Honble Shri Justice G. Raghuram, President Honble Shri Rakesh Kumar, Member (Technical) Final Order No. 50472/2014 Dated : 10/02/2014 Per. Justice G. Raghuram :-
With the consent of Counsel for the appellant and learned Departmental Representative, we allow the miscellaneous application filed by Revenue is for early hearing and dispose of the substantive appeal itself. The joint submission of the respective parties that the issue presented in the appeal is covered in favour of the appellant/ assessee by the judgment of the Bombay High Court in Sharda Motor Industries Ltd. vs. Union of India reported in 2011 (267) E.L.T. 634 (Bom.). Learned DR states that the decision of the Bombay High Court in Sharda Motor Industries Ltd. vs. UOI (supra) has been appealed against before the Supreme Court. Be that as it may.
2. In the light of the law declared in Sharda Motor Industries Ltd. vs. UOI (supra), the appeal is allowed. The adjudication order dated 28/10/2010 passed by the Commissioner, Central Excise and Service Tax, New Delhi, is quashed. There shall however be no order as to costs.
(Dictated and pronounced in open court) (Justice G. Raghuram) President (Rakesh Kumar) Member (Technical) PK ??
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