Custom, Excise & Service Tax Tribunal
M/S. J.B. Daruka Paper Ltd vs Cce, Lucknow on 27 April, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. II
E/Stay No. 230/2012 in &
Central Excise appeal No. 218 of 2012-SM
[Arising out of Order-in-Appeal No. 289-CE/LKO/2011 dated 19.10.11 passed by the Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow]
Date of Hearing/decision: 27th April, 2012
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 Their Lordships wish to see the fair copy of the Order?
4
Whether Order is to be circulated to the Departmental authorities?
M/s. J.B. Daruka Paper Ltd., Appellant
Vs.
CCE, Lucknow Respondent
Present for the Appellant : None Present for the Respondent : Shri K.P. Singh, SDR Coram: Honble Shri D.N. Panda, Judicial Member FINAL ORDER NO. ________________ Per D.N. Panda:
Learned Counsel agrees that his client shall produce copy of insurance policy before Adjudicating Authority in support of his claim and satisfy the authority as to the relevancy of the claim and integral connection with the service and manufacturing activity or any other activity enumerate by Rule 2(l) of Cenvat Credit Rules, 2004.
2. Once such a submission is made, there is no bar to grant opportunity to the appellant to satisfy the authority at the grass root. Waiving requirement of pre-deposit appeal is remanded to the Adjudicating Authority who shall pass appropriate order after granting fair opportunity of hearing to the appellant. (Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER RK 2