Custom, Excise & Service Tax Tribunal
M/S. Bharat Petroleum Corpn. Ltd vs Cce, Jaipur-Ii on 12 August, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Excise Stay Appn. No. E/S/1352/10-SM in Excise Appeal No.E/1312/10-SM [Arising out of Order-in-Appeal No.62 (KKG) CE/JPR-II/2010 dated 24.02.2010 passed by the Commissioner (Appeals), Jaipur]. M/s. Bharat Petroleum Corpn. Ltd. Appellant Vs. CCE, Jaipur-II Respondent
Present for the Appellant : None Present for the Respondent:Shri.B.L.Soni, S. D.R. Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:12.08.2011 ORDER NO. _______________ DATED:________ PER: D.N.PANDA None present for the appellant. Ld. DR points out that cenvat credit cannot be granted merely producing photocopy of bill of entry No.178947 dated 8.2.07 issued by M/s.B.P.C.L. of Kandla. Had the appellant produced Original documents relating to claim of the appellant, there would not have been any difficulty. Therefore, the appellant not only is to be directed to pre-deposit but also appeal is to be dismissed.
2. Heard Revenue.
3. Appellants prayer being in very narrow compass, it is not desirable to keep appeal pending merely disposing stay application. Therefore, dispensing pre-deposit, the matter is remanded to the Adjudicating Authority to refer the photocopy of the bill of entry stated aforesaid to the Jurisdictional Commissionerate where Kandla falls for verification and report. If the authority finds that genuine bill of entry exists in the records of BPCL, Kandla and no claim has been made on that basis, there may not be difficulty to consider claim of the appellant. Granting fair opportunity of rebuttal to the outcome of enquiry, appropriate order may be passed in the course of de-novo adjudication ensuring that there was no any other claim made on the basis of original document.
4. Consequently, both stay application and appeal are disposed.
[Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita