Custom, Excise & Service Tax Tribunal
Shabnam Petrofils Pvt. Ltd vs C.C.E.& Cus, Surat on 17 August, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Central Excise Appeal No.10171 of 2015-SM Arising out of the Order-in-Appeal No.V-2(ST)VAD-APP-II/SRT-II/004/2014-15/2019 dated 28.11.2014 passed by the Commissioner (Appeals II), Central Excise & Customs , Vadodara. Shabnam Petrofils Pvt. Ltd .. Appellants Vs. C.C.E.& Cus, Surat .. Respondent
Appearance:
Present Shri Willingdon Christian, Advocate for the appellants Present Shri Sameer Chitkara, A.R. for the Respondent-Revenue Coram: Honble Dr. D.M. Misra, Member (Judicial) Date of hearing/decision: 17.8.2017 Final Order No.A/11833/2017 Per Dr. D.M. Misra:
Heard both sides. The ld. Advocate for the appellant submits that the ld. Commissioner (Appeals) has dismissed their appeal for non-compliance with the provision of Section 35F of the Central Excise Act, 1944 observing that they had failed to deposit the directed amount. The Learned Adv. further submits that they have complied with the direction ld. Commissioner (Appeals) by debiting thier CENVAT credit account. Hence, the observation of the ld. Commissioner (Appeals) is incorrect.
3. I find force in the contention of the ld. Adv. for the Appellant in as much debiting the CENVAT Credit account for depositing the amount under Sec. 35F of CEA,1944 is sufficient compliance with the said provision . Accordingly, the impugned order is set aside and the matter is remanded to the ld. Commissioner (Appeals) for deciding the issue afresh on merit without insisting any further pre-deposit after affording an opportunity of hearing to the appellant. All issues are kept open. Appeal is allowed by remand.
(Dr. D.M. Misra) Member (Judicial scd/ Appeal No.E/10171 /2015-SM 1