Custom, Excise & Service Tax Tribunal
) M/S. Rupajulie Tea Estate vs ) Commr. Of Central Excise, Dibrugarh on 21 August, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Excise Appeal Nos. 634,635/09, 177/10,248/11,70776/13,70777/13,75183/14,76326/14 & 75427/2015
(Arising out of the Order-in-Appeals Nos.35/DIB/CE(A)/GHY/09 dated 17/12/2009, 02/Commr./CE/GHY/13-14 dated 02/12/2013 (Panbari Tea Co. Ltd.), 13/DB/CE(A)/GHY/09 dated 23/09/2009 (Rupajulie Tea Estate), 27/GHY/CE(A)/GHY/2015 dated 26/02/2015 (Birjora Tea Estate), 07/DIB/CE(A)/GHY/11 dated 09/02/2011 (Behali Tea Estate-Dibrugarh) (Appeal), 14/DIB/CE(A)/GHY/11 dated 23/09/2009 (Bargang Tea Estate), 09/GHY/CE(A)/GHY/2013 dated 05/02/2013 (Corramore Tea Estate), 11/GHY/CE(A)/GHY/2013 dated 28 /02/2013 (Ambika Tea Estate), 51/GHY/CE(A)/GHY/2014 dated 23 /07/2014 (Doolahat Tea Estate) passed by the Commissioner Central Excise & Service Tax, Guwahati & Dibrugarh)
1) M/s. Rupajulie Tea Estate
2) M/s. Bargang Tea Estate
3) M/s. Panbari Tea Co. Ltd.
4) M/s. Behali Tea Estate
5) Doolahat Tea Estate
6) Birjora Tea Estate
7 )CCE-Guwahati
Applicant (s)/Appellant (s)
Vs.
1) Commr. of Central Excise, Dibrugarh
2) Corramore Tea Estate
3) Ambika Tea Estate
4) CCE- Guwahati
Respondent (s)
Appearance:
Adjournment Request for the Appellant (s) Sri S. Mukhopadhyay, Supdt. (A.R.) for the Respondent(s) CORAM:
HONBLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Date of Hearing & Decision :21/08/2017 ORDER NO: F/O 76686-94/2017 Per Shri Justice (Dr.) Satish Chandra In all the appeals the issue is relating to the benefit of Notification of 33/99 dated 8/7/1999.
2. Mrs. Chandrayee Alam (Gupta), Ld. Advocate vide his letter dated-18/08/2017 has informed that the identical issue is pending before the Honble High Court in the case of Venerpur Tea Estate Vs. Commissioner of Central Excise (Appeal No. 11/2016). Thus, the matter is sub-judice before the Honble Guwahati High Court.
3. In view of above the liberty is granted to all the appellants to come again after having the final verdict from the Honble Guwahati High Court (Supra) within the prescribed time, if advised so.
4. With the aforesaid liberty, all the appeals are disposed off.
(Dictated and Pronounced in the open Court)
Sd/- Sd/-
(SHRI V. PADMANABHAN ) (JUSTICE DR. SATISH CHANDRA)
TECHNICAL MEMBER PRESIDENT
k.b/-
Excise Appeal Nos. 634,635/09, 177/10,248/11,70776/13,70777/13,75183/14,76326/14 & 75427/2015 2