Custom, Excise & Service Tax Tribunal
Cce, Jalandhar vs M/S International Tractors Ltd on 27 April, 2010
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi COURT-III Date of hearing/decision: 27.4.2010 Excise Appeal No. 693 of 2009-Ex. [Arising out of order-in-Appeal No. 859/CE/Chd/04 dated 31.12.2004 passed by the Commissioner (Appeals), Central Excise, Chandigarh] For approval and signature: Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri D.N. Panda, 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 Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? CCE, Jalandhar Appellant Vs. M/s International Tractors Ltd. Respondent
Appearance:
Appeared for the Appellant Shri Anil Khanna, DR
Appeared for the Respondent - None
Coram: Honble Dr. Chittaranjan Satapathy, Technical Member
Honble Shri D.N. Panda, Judicial Member
Order No.___________________________
Per Dr. Chittaranjan Satapathy :
No one is present on behalf of the respondent. There is also no adjournment request.
2. Heard ld. DR Shri Anil Khanna, who states that in respect of the same respondent and on the same issue, there is a precedent order in favour of the Respondent vide CCE Jalandhar Vs. International Tractor Ltd. reported in 2007 (220) ELT 155. He further states that the Department had filed an appeal against the cited order but there is no stay obtained on that order. In view of the fact that the issue stands decided by the Tribunal in favour of the respondent and no stay order has been obtained against the same, we follow the ratio of same in this case and dismiss the appeal of the department. (Dictated & pronounced in open Court) (DR. CHITTARANJAN SATAPATHY) TECHNICAL MEMBER (D.N. PANDA) JUDICIAL MEMBER RM