Custom, Excise & Service Tax Tribunal
M/S.Taj Forgings (P) Ltd vs Cce, Delhi Iv, Faridabad on 30 March, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,SM Excise Stay Application No.E/S/3447/2011-SM in Excise Appeal No.E/2645/2011-SM [Arising out of Order-in-Appeal No.74/CE/Appl/DLH-IV/2011 dated 11.08.2011 passed by the Commissioner (Appeals), Central Excise, Faridabad]. M/s.Taj Forgings (P) Ltd. Appellant Vs. CCE, Delhi IV, Faridabad Respondent
Present for the Appellant : Shri.N.L.Jangir, Advocate Present for the Respondent:Shri.Bharat Bhushan, SDR Coram: HONBLE MR. D.N. PANDA, JUDICIAL MEMBER Date of Hearing/Decision:30.03.2012 ORDER NO. _______________ DATED:________ PER: D.N.PANDA Both sides agree that if the matter is remanded for tracing trail of evidence of receipt of the goods covered by 3 invoices mentioned in para 8 of show cause notice dated 9.3.10 establishing the following that shall serve interest of justice:-
1. Whether the goods covered by 3 invoices claimed to have been purchased by appellant from Himanshu Enterprises are verifiable from record of Himanshu Enterprises and correlate to the description of goods reflected in the invoices issued by Bajrang Steel.
2. Goods covered by 3 invoices whether finds place in the record of Bajrang Steel and the trail of evidence of receipt of such goods from Haryana Steel and Alloys Ltd. by Bajrang Steel.
3. Whether the goods described in 3 invoices were cleared from M/s. Haryana Steel and Alloys Ltd. on payment of duty.
2. In view of the confusion at both end on the evidence aspect, it is necessary for the adjudicating authority to examine aforesaid aspects before reaching to a conclusion.
3. For the reasons stated above, waiving requirement of pre-deposit, stay application is disposed and appeal is remanded to the ld. Adjudicating authority to enquire to satisfy on aforesaid aspects and confront the outcome of the enquiry to the appellant for rebuttal before passing appropriate order.
4. In the result, both stay application and appeals are disposed. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER Anita