Customs, Excise and Gold Tribunal - Tamil Nadu
Beaver Automotive Pvt. Ltd. vs Commissioner Of Central Excise on 9 July, 1999
Equivalent citations: 1999(66)ECC388
ORDER V.K. Ashtana, Member (T)
1. This is an appeal against Order-in-Original No. 6/92 dated 27.1.92 passed by Commissioner of Central Excise wherein differential duty amount of Rs. 28.37,175.35 for the period 1.1.87 to 31.3.91 has been confirmed by invoking proviso to Section 11A and a penalty of Rs. 2,00,000 has also been imposed under Rule 173Q. It has been done on the ground that the appellants as well as M/s. Mico to whom they were supplying the goods is held as related persons on six grounds as are enumerated at pages 3 and 4 of the Order-in-Original.
2. Heard Shri Rajesh C. Kumar, Ld. Advocate for the appellants and Shri S. Sankaravadivelu, Ld. DR.
3. Ld. Advocate submits that the matter is no longer res integra as the same six grounds have been considered in their own case in the decision of the Tribunal in Beaver Automotive Pvt. Ltd. as in , and it was held therein that in the absence of any mutuality of interest, the buyer and seller are not to be considered as related persons and, therefore, the appeal had been allowed. He further submits that Revenue appeal against this Tribunal's decision was dismissed by Hon'ble Supreme Court vide Order No. 4112/99 dated 12.5.99. Therefore, the said decision has acquired finality.
4. Heard Ld. DR who reiterates the Order-in-Original.
5. We have carefully considered the submissions and records of the case and find that the decision of the Hon'ble Tribunal in the appellants' own case as noted above which has since been upheld by the Hon'ble Apex Court inasmuch as Revenue appeal against it has been dismissed and was on exactly the same six allegations as were considered in the Order-in-Original impugned. Therefore, respectfully following the ratio of the said decision, we set aside the Order-in-Original impugned and allow the appeal with consequential relief, as per law.