Custom, Excise & Service Tax Tribunal
Cce Thane I vs Tinco Chemicals on 28 September, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT No. I
APPEAL Nos.
E/280/2011,87857/2014,85347,85847,86401,86637,86640,86642,86647,8
6657,86666,87143/2015,85123,86798,86801,86925,86926,86987/2016
E/CO/91141,91197/2015
Arising out of Order-in-Appeal No. SB/38&39/Th-I/2011 dated
25.1.2011 passed by Commissioner of Central Excise (Appeals),
Mumbai-I
Arising out of Order-in-Appeal No. PD/29/TH-I/2014 dated
28.3.2014 passed by Commissioner of Central Excise (Appeals),
Thane-I
Arising out of Order-in-Appeal No. CD/10/M-II/2014 dated
24.10.2014 passed by Commissioner of Central Excise (Appeals),
Mumbai-II
Arising out of Order-in-Appeal No. CD/155-156/BEL/2014 dated
11.12.2014 passed by Commissioner of Central Excise (Appeals),
Mumbai
Arising out of Order-in-Appeal No.
NGP/EXCUS/000/APPL/101/15-16 dated 22.5.2015 passed by
Commissioner of Central Excise (Appeals), Nagpur
Arising out of Order-in-Appeal No. GOA-EXCUS-000-APP-052-
065-14-15 dated 17.3.2015 passed by Commissioner of Central
Excise (Appeals), Goa
Arising out of Order-in-Appeal No. GOA-EXCUS-000-APP-166-
14-15 dated 25.3.2015 passed by Commissioner of Central Excise
(Appeals), Goa
Arising out of Order-in-Appeal No. GOA-EXCUS-000-APP-081-
14-15 dated 18.3.2015 passed by Commissioner of Central Excise
(Appeals), Goa
Arising out of Order-in-Appeal No. CD/461/M-II/2015 dated
6.5.2015 passed by Commissioner of Central Excise (Appeals),
Mumbai
Arising out of Order-in-Appeal No. CD/702/M-II/2015 dated
26.10.2015 passed by Commissioner of Central Excise (Appeals),
Mumbai
Arising out of Order-in-Appeal No. CD/294/RGD/2016 dated
10.2.2016 passed by Commissioner of Central Excise (Appeals),
Raigad
E/280/2011,87857/2014,85347,85847,86401,86637,86640,86642,86647,86657,86666,87143/2015,85123,86
2
798,86801,86925,86926,86987/2016
E/CO/91141,91197/2015
Arising out of Order-in-Appeal No. CD/375/M-II/2016 dated
15.3.2016 passed by Commissioner of Central Excise (Appeals),
Mumbai
Arising out of Order-in-Appeal No. CD/335 to 336/BEL/2016 dated
13.1.2016 passed by Commissioner of Central Excise (Appeals),
Belapur
Arising out of Order-in-Appeal No. GOA-EXCUS-000-APP-033 to
034-2016-17 dated 30.5.2016 passed by Commissioner of Central
Excise (Appeals), Goa
Arising out of Order-in-Appeal No. PUN-SVTAX-000-APP-041-
042-16-17 dated 22.4.2016 passed by Commissioner of Central
Excise & Service Tax (Appeals), Pune-III.
Commissioner of Central Excise, Thane-I, Appellants
Mumbai-II, Belapur, Nashik, Goa, Raigad,
Pune-III
Vs.
Tinco Chemicals Respondents
Zenith Birla (I) Ltd. Noah Fashions Pvt. Ltd. Siemens Ltd.
Nasik SSK Ltd.
West Coast Ingots Pvt. Ltd. Siemen India Pvt. Ltd. Shree Ambay Forging Pvt. Ltd. Mandovi Metals Pvt. Ltd. Sandhya Enterprises Titanor Components Ltd. Hallmark Engineers Bharat Petroleum Corporation Welspun Maxsteel Ltd. Mahanagar Gas Ltd.
Sanghi Organisation Tulip Enterprises Visaka Industries Ltd.
Appearance:
Shri A.B. Kulgod, Assistant Commissioner (AR), Ms. Anuradha S. Parab, Assistant Commissioner (AR), Shri Anil Choudhary, Deputy Commissioner (AR), Shri N.N. Prabhudesai, Superintendent (AR), Shri Sanjay Hasija, Superintendent (AR), Shri M.R. Melvin, Superintendent (AR), Shri Deepak S. Chavan, Superintendent ...... for Revenue Shri D.A. Bhalerao, Advocate, Shri P.B. Kakad, Clerk, Shri C.S. Biradar, Advocate, E/280/2011,87857/2014,85347,85847,86401,86637,86640,86642,86647,86657,86666,87143/2015,85123,86 3 798,86801,86925,86926,86987/2016 E/CO/91141,91197/2015 Shri Aditya Jain, C.A., Shri Rajiv Gupta, Consultant, Shri Tejal Patil, Advocate ....... For Respondents CORAM:
Hon'ble Dr. D.M. Misra, Member (Judicial) Hon'ble Mr. Sanjiv Srivastava, Member (Technical) Date of Hearing: 28.9.2018 Date of Decision: 28.9.2018 ORDER No. A/87460-87477/2018 Per: Dr. D.M. Misra The Revenue seeks withdrawal of the appeals in view of the Litigation Policy Circular of the CBEC, bearing No. 390/Misc./163/2010-JC(8-2011) dated 17.8.2011, as amended by Circular F.No. 390/Misc./116/2017-JC dated 11.7.2018.
2. Consequently, the appeals are dismissed being withdrawn. The cross objections are also disposed of.
(Pronounced in court) (Sanjiv Srivastava) (Dr. D.M. Misra) Member (Technical) Member (Judicial) tvu