Custom, Excise & Service Tax Tribunal
M/S Tata Motors Ltd vs Commissioner Of Central Excise, Jsr on 28 February, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
SP-1117/12
& Ex. Appeal No.674/12
Arising out of O/A No.146/JSR/2012 dated 28.08.2012 passed by Commr. of Central Excise (Appeals) & S. Tax, Ranchi.
For approval and signature:
DR. D. M. MISRA, HONBLE JUDICIAL MEMBER
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 should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not? :
3. Whether His Lordship wishes to see the fair copy
of the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
M/s Tata Motors Ltd.
APPELLANT(S)
VERSUS
Commissioner of Central Excise, Jsr.
RESPONDENT (S)
APPEARANCE Shri Aditya Bhattacharjee, Advocate for the Appellant (s) Shri S. Chakraborty, Asstt. Commr. (A.R.) for the Department CORAM:
DR. D. M. MISRA, HONBLE JUDICIAL MEMBER DATE OF HEARING & PRONOUNCEMENT : 28. 02. 2013 ORDER NO. S-44/A-70/Kol/2013 Per Dr. D. M. Misra :
This is an application for waiver of predeposit of interest of Rs.2,09,091/-.
2. After hearing both sides for some time, I find that the appeal itself can be disposed of at this stage. Thus, after waiving the requirement of predeposit of interest and with the consent of both sides, the appeal itself is taken up for final disposal.
3. The appeal is filed against the O/A No.146/JSR/2012 dated 28.08.2012 passed by Commr. of Central Excise (Appeals) & S. Tax, Ranchi. By the impugned order, the ld. Commissioner (Appeals) has remanded the matter to the adjudicating authority only for quantification of interest amount for belated reversal of credit. Aggrieved by the said order, the appellants are in appeal before this Tribunal.
4. The ld. Advocate appearing for the appellants has submitted that pursuant to the direction of this Tribunal vide its order No.S-766/Kol/06 dated 25.05.06, they have deposited an amount of Rs.6.00 lakhs as a condition for hearing their appeal. This Tribunal finally decided the issue vide Order No.A-603-604/Kol/2010 dated 21.10.2010. Consequently, they filed refund claim for the amount of Rs.5,46,937/- from the deposited amount of Rs.6.00 lakhs after adjusting Rs.53,063/- being not contested by them. While disposing the said refund claim, the adjudicating authority has unilaterally directed deduction of the interest amount of Rs.7,56,028/- from the amount claimed and directed them to make balance payment of Rs.2,09,091/-. The ld. Advocate has submitted that they were not given an opportunity to know as to how the amount of Rs.7,56,028/- as interest was determined and also to defend the levy of interest. The contention is that the order passed by the ld. Commissioner (Appeals) remanding the case only for the purposes of calculation of interest, is thus bad in law.
5. The ld. A.R. for the Department, reiterated the findings of the ld. Commissioner (Appeals).
6. Heard both sides and perused the records. Undisputedly, the amount of Rs.6.00 lakhs was deposited by the appellant pursuant to the order dated 25.05.06 passed by this Tribunal. Consequently, after their appeal was disposed of by this Tribunal on 21.10.2010, the appellants had filed refund claim of the net amount of Rs.5,46,937/- after adjusting the amount of Rs.53,063/- from the said amount. However, the adjudicating authority without informing the appellants deducted an amount of Rs.7,56,028/- as interest from the claim and directed to deposit balance amount of Rs.2,09,091/- fallen short after adjusting the interest amount against the refund claim. It is the grievance of the appellant that they were neither given an opportunity nor put to notice as to how the said interest amount of Rs.7,56,028/- has been calculated and whether the interest is payable in the facts and circumstances of the case. In these circumstances, I am of the opinion that the appellant be given an opportunity to defend their case as to how the interest amount of Rs.7,56,028/- was calculated and also its leviability in the present case. Hence, with the consent of both sides, the matter is remitted to the original adjudicating authority to decide the issue afresh. Needless to mention, a reasonable opportunity of hearing be given to the appellant to present their case. All issues are kept open and both sides are at liberty to produce evidences in their support.
7. The appeal is allowed by way of remand. Stay petition is disposed off.
Dictated and pronounced in the open Court.
Sd/
(DR. D.M. MISRA) JUDICIAL MEMBER
mm
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Ex. Appeal No.674/12