Custom, Excise & Service Tax Tribunal
Goodyear India Ltd vs Cc, Delhi-Iv on 19 April, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No. 2, R.K. Puram, New Delhi 110 066. COURT NO. IV Date of Hearing : 19.4.2011 Custom Appeal No. 196 of 2007 [Arising out of the Order-in-Appeal No. 73 to 88/Cus/Appl/DLH-IV/2006 dated 11.1.2007 passed by the Commissioner of Customs & Central Excise (Appeals), Haryana] Coram: Honble Ms. Archana Wadhwa, Member (Judicial) Honble Mr. M. Veeraiyan, Member (Technical) 1. Whether Press Reporter 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 Whether their Lordships wish to see the fair copy of the order? 4. Whether order is to be circulated to the Department Authorities? Goodyear India Ltd. Appellant Vs. CC, Delhi-IV Respondent
Appearance:
Appeared for Appellant : Shri K.K. Anand, Advocate Appeared for Respondent : Shri Sonal Bajaj, SDR CORAM: Honble Ms. Archana Wadhwa, Member (Judicial) Honble Mr. M. Veeraiyan, Member (Technical) Order No.dated.
Per Archana Wadhwa :
The disputed issue required to be decided in the present Appeal is as to whether the Appellant is required to pay education cess when the imports have been made by them under exemption in terms of DEPB Scheme.
2. Both sides fairly agree that the issue is no more res integra and stands settled by the Tribunal in the same Appellants case, when the Appeal filed by the Revenue against the earlier order of Commissioner (Appeals) in favour of the Assessee, was rejected by the Tribunal vide its order No. C/132-150/2009 dated 23.4.2009. As such, by following the above order of the Tribunal, we set aside the impugned order and allow the Appeal with consequential relief to the Appellant. (Pronounced in open Court) (Archana Wadhwa) Member (Judicial) (M. Veeraiyan) Member (Technical) RM