Custom, Excise & Service Tax Tribunal
M/S. Sripathi Paper & Boards (P) Ltd. ... vs Cce, Salem on 3 March, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
E/S/41498/2014 and E/41228/2014
(Arising out of Order-in-Appeal No. 112/2014 dated 27.2.2014 passed by the Commissioner of Central Excise (Appeals), Salem)
M/s. Sripathi Paper & Boards (P) Ltd. Unit III Appellant
Vs.
CCE, Salem Respondent
Appearance Shri M. Saravanan, Consultant, for the Appellant Shri K.P. Muralidharan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 03.03.2015 Final Order No. 40182 / 2015 There appears no finding that the goods in question had not reached to the factory of the appellant for use in manufacture. The only question is that the documents which dealt the goods in question did not exhibit the name of the appellant as a buyer although the name of the appellant appears in the invoice.
2. Learned consultant invited attention to page 32 of appeal folder to show that the Invoice No. 03653 dated 21.2.2008 exhibits the name of the appellant who has really consumed the goods in use of the manufacture. Therefore, there is no necessity of simply disposing the stay application the appeal may be disposed.
3. Contention of the appellant has remained uncontroverted by Revenue. Therefore, allowing stay application, appeal is also allowed.
(Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2