Custom, Excise & Service Tax Tribunal
Cce, Coimbatore And Madurai vs M/S. The Indian Hume Pipe Co. Ltd on 23 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. ST/210/2010 and E/792/2010
(Arising out of Order-in-Appeal No. 21/2010 C. Ex. Dated 23.2.2010 passed by the Commissioner of Central Excise (Appeals), Coimbatore and Order-in-Appeal No. 447/2010 dated 29.9.2010 passed by the Commissioner of Central Excise (Appeals), Madurai)
CCE, Coimbatore and Madurai Appellants
Vs.
M/s. The Indian Hume Pipe Co. Ltd. Respondent
Appearance Shri R. Subramaniyan, AC (AC) for the Appellants Shri Raghavan Ramabhadran, Advocate for the Respondent CORAM Honble Ms. Sulekha Beevi C.S., Member (Judicial) Honble Shri B. Ravichandran, Member (Technical) Date of Hearing / Decision: 23.01.2018 Final Order Nos. 40184-40185 / 2018 Per B. Ravichandran, Revenue is aggrieved by the findings of the lower authorities regarding valuation of pipes manufactured and cleared by the respondents for setting up of turn-key projects.
2. At the outset, both sides agree that the appeals by the Revenue are merely on the ground that the earlier decision of the Tribunal in the respondents own case reported in 2015 (321) ELT 460 (Tri. Chennai) was appealed against by the Revenue before the Apex Court. It is also admitted that the said appeals stand decided by the Honble Supreme Court vide judgment dated 4.9.2014 in Civil Appeal Nos. 4983 and 4984 of 2010. A copy of the said decision was also filed. The Apex Court dismissed the appeals by the Revenue against the order of the Tribunal.
3. In view of the above position, we find no merit in the present appeals by the Revenue and the same are dismissed.
4. We note that Appeal No. ST/210/2010 actually refers to excise matter but wrongly numbered as service tax appeal.
(Dictated and pronounced in open court)
(B. RAVICHANDRAN) (SULEKHA BEEVI C.S.)
Member (Technical) Member (Judicial)
Rex
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