Custom, Excise & Service Tax Tribunal
M/S Pan Parag India Limited vs Cce, Dibrugarh on 31 August, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL KOLKATA Excise Appeal Nos. 75634/2014 & 75598/2015 (Arising out of Order-in-Appeal No. 38/DIB/CE(A)/GHY/15 dated 25.03.2015 passed by the Commissioner of Central Excise (Appeals), Guwahati) DATE OF HEARING : 31.08.2017 DATE OF DECISION : 31.08.2017 M/s Pan Parag India Limited . Appellants (Rep by Sh. S.K. Gupta, Adv.) VERSUS CCE, Dibrugarh . Respondent
(Rep. by Sh. S. Mukhopadhyay, DR) CORAM : HONBLE MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE MR. V. PADMANABHAN, MEMBER (TECHNICAL) FINAL ORDER NO. FO/A/77093-77094/2017 PER JUSTICE Dr. SATISH CHANDRA :
Both the present appeals are filed by the assessee-Appellants against the Order-in-Appeal No. 38/DIB/CE(A)/GHY/15 dated 25.03.2015 passed by the Commissioner of Central Excise (Appeals), Guwahati. The period in dispute is July 2004 to April 2007. Since the issue involved in both the appeals is identical, they are taken up for disposal by this common order.
2. The brief facts of the case are that, during the period under consideration, the assessee-Appellants were engaged in the manufacture of Pan Masala. The issue is, whether Education Cess and Higher Secondary Education Cess is refundable or not under Notification No. 32/1999-CE dated 08.07.1999.
3. We have heard Shri S. K. Gupta, learned counsel for the assessee-Appellants and Shri S. Mukhopadhyay, learned DR for the Department.
4. After hearing, both sides have agreed that there are conflicting decisions of different Benches of the Tribunal and various High Courts. They submitted that the matter has reached finally to the Honble Supreme Court in the case of Bharat Box Factory Ltd. Vs Commissioner, 2010 (249) ELT 828 (S.C.); SRD Nutrients Pvt. Ltd. Vs. Commissioner, 2016 (338) ELT A284 (S.C.); and Godrej Agro Agrovet Ltd. Vs. Commissioner, 2016 (338) ELT A27 (S.C.), which is still pending and, therefore, decision cannot be taken without the final verdict of the Honble Supreme Court.
5. In view of the above, the liberty is granted to the assessee-Appellants to come again after having the final verdict from the Honble Supreme Court, within the prescribed time, if advised so.
6. With the aforesaid liberty, both the appeals stand disposed of.
(Dictated & pronounced in the open court) (V. PADMANABHAN) MEMBER (TECHNICAL) (JUSTICE (Dr.) SATISH CHANDRA) PRESIDENT Golay 1 A.Nos. E/75634/14 &75598/15