Custom, Excise & Service Tax Tribunal
The Ugar Sugar Works Ltd vs Commissioner Of Central Excise, ... on 10 March, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order Nos. 20338-20340 / 2014 Application(s) Involved: E/Stay/26126/2013, E/Stay/26127/2013, E/Stay/26128/2013 in E/25835/2013, E/25836/2013, E/25837/2013-DB Appeal(s) Involved: E/25835/2013, E/25836/2013, E/25837/2013-DB [Arising out of Order-in-Appeal No. 710/2012 dated 18/12/2012 passed by the Commissioner of Central Excise, Mangalore] The Ugar Sugar Works Ltd. Ugar Khurd Belgaum Dist. - 591 316 Karnataka Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax - BELGAUM No. 71, Club Road, Central Excise Building, Belgaum - 590 001, Karnataka Respondent(s)
Appearance:
Mr. M.A. Nyalkalkar, Advocate
328. E Ward D/10, Royal Plaza Dabholkar Corner Kolhapur - 416 001 For the Appellant Mr. S. Teli, AR For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 10/03/2014 Date of Decision: 10/03/2014 Order Per: B.S.V. MURTHY After hearing both the sides for quite some time, we find that the appeals can be disposed of. Therefore the requirement of pre-deposit is waived and appeals are taken for final decision. The order-in-appeal is passed in respect of three orders-in-original which were challenged before the learned Commissioner and all the three appeals against the same order-in-original are taken today.
2. The learned counsel for the appellants submits that the original authority relied upon a report received from the Range Officer on the subject. The issue in this case is whether the appellant is eligible for CENVAT credit on MS plates, angles, channels, sheets etc. used for repair and maintenance. A copy of the report was not made available to them before adjudication. On going through the submissions made by the appellant and the worksheet given by them relating to MS Chequered coil, MS Joints etc., we find that there is some force in the observation of the lower authorities that the appellant has not been able to show that how they are exactly eligible for CENVAT credit. At the same time, we also have to take note of the fact that the observations of lower authorities are also not entirely satisfactory. The learned counsel at this stage submits that they will produce a revised work sheet/relevant details which according the lower authorities can reexamine. We find the request to be reasonable.
3. In view of the above observation, we set aside the impugned orders and remanded all the appeals to the original adjudicating authority with a request to make a copy of the enquiry report available to the appellant within a month from the date of receipt of this order. The appellant shall submit the relevant details to the original authority after receiving the enquiry report within one month thereafter. After this process is completed, the original adjudicating authority shall proceed to adjudicate the matter afresh. Needless to say the appellant shall be given reasonable opportunity to present their case before a final order is passed.
(Order dictated and pronounced in open court) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER iss