Custom, Excise & Service Tax Tribunal
M/S. Ace Glass Containers Ltd vs Cce, Delhi on 9 July, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO. 2, R.K. PURAM, NEW DELHI COURT III EXCISE APPEAL NO. 754-763 OF 2008-SM [Arising out of Order-in-Appeal No. 155-164/AND/GGN/2008 dated 29.7.2008 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon] For approval and signature: Honble Mr. P.K. Das, Member (Judicial) 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 Departmental authorities? M/s. ACE Glass Containers Ltd., M/s. Hindustan Glass & Inds. Ltd., Appellants Vs. CCE, Delhi Respondent
Appearance:
Shri Prabjyoti K. Chadha, Advocate for the appellants; Shri R.K. Verma, D.R. for the Revenue Coram:
Honble Mr. P.K. Das, Member (Judicial), Date of hearing/decision: 9th July, 2009 FINAL ORDER NO._________________ dated __________ Per P.K. Das:
All these appeals are arising out of common order and, therefore, all are being taken up together for disposal.
2. After hearing both sides and on perusal of the records, it is seen that refund claims filed by the appellants were rejected on the ground of unjust enrichment. Commissioner (Appeals) observed that the appellants failed to produce any evidence and mere submission of C.A. certificate is not sufficient. The learned Advocate on behalf of the appellants submits that they produced balance sheet in support of C.A. certificate. In this context, he drew the attention of the Bench to the relevant schedule of Balance Sheet.
3. After considering the facts and circumstances of the case, I find that to meet the ends of justice, C.A. certificate along with balance sheet are required to be examined by the original authority. As such the impugned orders are set aside. The matters are remanded back to the original authority to decide afresh on the basis of evidences produced by the appellants. Needless to say that the original authority shall provide proper opportunity of hearing before the decision. All the appeals are allowed by way of remand.
(Dictated & pronounced in the Open Court.) (P.K. DAS) MEMBER (JUDICIAL) RK