Customs, Excise and Gold Tribunal - Delhi
M/S. J.K. Cement Works vs Cce, Jaipur on 21 May, 2001
ORDER
Lajja Ram
1. These are 15 appeals filed by different appellants being aggrieved with the two separate orders-in-appeals passed by the Commissioner of Central Excise (Appeals), Jaipur. In all these appeals common issue is involved for our consideration. They were heard together and are being disposed of by this common order.
2. When the matter was called, Counsel for the appellants had prayed for adjournment in his communication dated 17.05.2001, which is extracted below:-
01. That the above regular matter is fixed for hearing on 21.05.2001.
02. That the issue involved in this case is the question of admissibility of MODVAT credit on Explosives & Detonators used for blasting the limestone in the captive mines. Though the issue stands decided against the appellant by the Larger Bench of the Hon'ble CEGAT, yet appeals in the case of Jay Pee Rewa Cements, Diamond Cements and Associated Cement Industries are pending before the Hon'ble Supreme Court on the same issue. It is prayed that since the issue involved in the present appeal is same, it is a fit case for keeping the decision in the matter in abeyance till disposal of the said matter by the Hon'ble Supreme Court.
03. That the appellant desires to engage some senior lawyer to argue these cases before the Hon'ble Tribunal. It has not been possible for the appellants to engage a senior counsel as yet in the matter. In this view of the matter. In this view of the matter also some time is required.
Under the circumstances, it is prayed that the Hon'ble Court may be kind enough to grant a short adjournment of at least EIGHT WEEKS in the matter and oblige."
3. Shri M.M. Dubey, JDr submits that the matter is already covered against the appellants by the Tribunal's Larger Bench decision in the case of M/s. Jay Pee Rewa Cements Vs. Commissioner of Central Excise - 2000 (119) ELT 552 (Tribunal - Larger Bench). The Commissioner of Central Excise (Appeals) has followed this Larger Bench decision of the Tribunal. Thus, there is no merit in these appeals. There is no stay by the Hon'ble Supreme Court.
4. As the matter is already covered as is admitted by the counsel for the appellants in his communication dated 17.05.2001 as extracted above, we reject the request for adjournment and proceed to deal with the matter on merits after hearing Shri M.M. Dubey, JDR.
5. We have gone through the facts on record and the impugned orders and we find that the correct view has been taken in the matter. The Tribunal's Larger Bench decision discusses the matter in detail. We do not find any infirmity in the view taken by the ld. Commissioner of Central Excise (Appeals) in all these matters. All the 15 appeals are dismissed. Ordered accordingly.
Order dictated & pronounced in the Open Court on 21.05.2001.