Custom, Excise & Service Tax Tribunal
M/S. Osho Tools (P) Ltd vs Cce, Ludhiana on 15 December, 2008
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI COURT No. III Misc. application No. 781/08 in Excise appeal No. 1748 of 2008-Ex. M/s. Osho Tools (P) Ltd., Appellant, Reptd. By Shri Gurminder Singh, Advocate Versus CCE, Ludhiana Respondent
Reptd. By Shri A. Jain, DR Date of Hearing/decision: 15th December, 2008 Coram: Honble Mr. M. Veeraiyan, Member (T), Honble Mr. P.K. Das, Member (J) MISC. ORDER NO._________________ dated ____________ STAY ORDER NO._________________dated ____________ Per P.K. Das:
The applicants filed this application for recalling of Stay Order No. 945/08-Ex dated 18.9.2008 whereby stay application was dismissed for non-prosecution and the applicants were directed to deposit the amount in dispute and to report compliance on 12.11.2008. Learned Advocate on behalf of the applicants submits that on 17.9.2008 he submitted an application to decide the stay application on merit. He also submitted copy of the case law. He submits that the said application dated 17.9.2008 was not placed before the Bench.
2. After hearing both sides, we find sufficient reason for recalling the stay order dated 18.9.2008. Accordingly, order dated 18.9.2008 is recalled and the say application is restored to its original number.
3. After consent of both the sides, stay application is taken up for hearing. Learned Advocate submits that the issue involved in this case is CENVAT Credit on outward freight charges. He submits that this issue has been referred to the Larger Bench in the case of India Cement Ltd., reported in 2007 (8) STR (Tri.-Blore). In view of that pre-deposit of duty and penalty is waived. Stay application is allowed. (Dictated in the Open Court.) (M. VEERAIYAN) MEMBER (TECHNICAL) (P.K. DAS) MEMBER (JUDICIAL) RK