Custom, Excise & Service Tax Tribunal
J.B. Mangharam Foods (P) Ltd vs C.C.E. , Indore on 7 November, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-I Date of hearing/decision: 7.11.2016 Central Excise Appeal No.211 of 2012 with Cross Objection No.4372 of 2012 Arising out of the order-in-original No.38/COMMR/CEX/IND/2011 dated 3.11.2011 passed by Commissioner of Central Excise, Indore. J.B. Mangharam Foods (P) Ltd. .. Appellants Vs. C.C.E. , Indore Respondent
Appearance:
Present Mrs. Sukriti Das, Advocate for the appellants Present Shri Amresh Jain, A.R. for the respondent Coram: Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. Ashok K. Arya,, Technical Member Final Order No.54865/2016 Per Justice (Dr.) Satish Chandra:
The appellants are engaged in the manufactture of biscuits falling under Chapter heading 1905 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant is manufacturing dutiable biscuits as well as those exempted under Notification No.3/206-CE dated 1.3.2006 (as amended).
2. During scrutiny of ER-1 returns, filed for April, 2009, short payment of education cess and SHEC amounting to Rs.2,915/- (out of Rs.77,029/-) was detected by the department, inter alia, containing other discrepancies noticed in the recods of the appellant for short payment of duty. The Superintendent vide letter dated 12.11.2009 drew the attention of the appellant to Rule 8(3A) of the Credit Rules and advised the appellant to pay the short paid duty amount along with interest in cash at the earliest. These short payments in duty were due to certain clerical and inadvertent mistakes, which was immediately paid by the appellant on 16.11.2009 with interest and communicated to the department by the appellant vide letter dated 30.12.2009.
3. Later on, show cause notice dated 23.3.2010 was issued. The adjudicating authority has demanded duty. Being aggrieved, the assessee has filed the present appeal.
4. After hearing both the parties and on perusal of the records, we find that on identical issue, the Honble Gujarat High Court has passed an order where relief was given to the appellant. Being aggrieved , the Department has filed appeal before Honble Supreme Court in Union of India vs. Indsur Global Ltd. 2016 (335) ELT A 109 (SC) where interim stay was granted. The matter is still sub judice.
5. In view of the above scenario, liberty is granted to the appellant to come again after having the final verdict of the Honble Supreme Court within the prescribed time limit, if advised so.
6. With the aforesaid liberty ,the appeal is disposed of. Cross-Objection also stands disposed of.
(Justice Dr. Satish Chandra) President ( Ashok K.Arya) Technical Member scd/ Appeal No.E/211/2012 1