Custom, Excise & Service Tax Tribunal
Technocrate Transformers vs Commissioner Of Central Excise, Kanpur on 19 September, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. I APPEAL No.E/1969/2008-EX[DB] (Arising out of Order-in-Appeal No. 163-CE/APPL/KNP/2008 dated 31/03/2008 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur) For approval and signature: Honble Mr. Anil Choudhary, Member (Judicial) ======================================================
1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No
2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? Yes
3. Whether their Lordships wish to see the fair copy of the order? Seen
4. Whether order is to be circulated to the Department Authorities? Yes ====================================================== Technocrate Transformers Appellant Vs. Commissioner of Central Excise, Kanpur Respondent Appearance:
None for Appellant Shri D.K. Deb, Assistant Commissioner (AR), for Respondent CORAM:
Honble Mr. Anil Choudhary, Member (Judicial) Date of Hearing : 19/09/2016 Date of Decision : 19/09/2016 FINAL ORDER NO-70906/2016 Per: Anil Choudhary Heard the learned AR for Revenue. As the appellant had paid the duty (short paid) before the issuance of SCN, on being pointed by the Revenue, the SCN is hit by provisions of Section 11A (2B) of the Act. Accordingly, appeal is allowed & impugned order is set aside. (Dictated in Court) SD/-
(Anil Choudhary) Member (Judicial) akp 1 2 APPEAL No.E/1969/2008-EX[DB]