Custom, Excise & Service Tax Tribunal
Jb Mangharam Foods Ltd vs Cce, Indore on 17 October, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
SINGLE MEMBER BENCH
Court No.2
Appeal No.E/1505/2011-Ex
(Arising out of OIA No.IND/133/2011 dt.23.3.2011 passed by CCE (Appeals), Indore)
JB Mangharam Foods Ltd. Appellant
Vs.
CCE, Indore Respondent
Present for the Appellant: Shri R.Krishanan, Advocate Present for the Respondent: Shri A.K.Dhawan, AR Coram: Honble Mr.D.N.Panda, Judicial Member Date of hearing/Decision: 17.10.2014 FINAL ORDER NO.54104/2014 PER: D.N.PANDA Controversy is as to whether self same tax liability is collectible by TR-6 challan and also by reversal of credit and such collection result in double taxation. The answer is yes since self same transaction is not liable to double taxation by two different mechanisms permissible under the provision of Central Excise Act, 1944. Revenue is entitled to take either TR-6 challan or reversal of credit into consideration as discharge of tax liability. Considering that there was double taxation, appellant is entitled to refund of one of the amounts which should be given forthwith. Appeal is accordingly allowed.
(Dictated & pronounced in the open court) (D.N.PANDA) JUDICIAL MEMBER mk 5 4