Custom, Excise & Service Tax Tribunal
C.C.E., Jaipur Ii vs M/S Sambhav Conductors Pvt. Ltd on 9 November, 2009
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-III Date of hearing/decision:9.11.2009 Central Excise Appeal No.2873 of 2007-SM Arising out of the order in appeal No.523(RKS)CE/JPR-II/2007 dated 12.9.07 passed by the Commissioner (Appeals II), Customs, Central Excise Jaipur. C.C.E., Jaipur II Appellant Vs. M/s Sambhav Conductors Pvt. Ltd. . Respondent
For Approval and Signature:
Honble Shri M. Veeraiyan, Member (Technical) 1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? Yes 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? no 3 Whether their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Appearance:
Shri R.K. Saini, Authorized Departmental Representative (JDR) for the Revenue and Shri Atul Gupta, Company Secretary for the respondent Coram: Honble Shri M. Veeraiyan, Member (Technical) Oral Order No.____________________ Per M. Veeraiyan:
Heard both sides.
2. The appeal by the Department is against the order of the Commissioner (Appeals) No. 523(RKS)CE/JPR-II/2007 dated 12.9.07 by which the order of the original authority demanding interest of Rs.29,120/- on supplementary invoices issued based on price escalation clause after clearance of goods has been set aside.
3. Both sides agree that the issue is resolved in favour of Revenue by the decision of the Honble Supreme Court in the case of C.C.E., Pune vs. SKF India Ltd. reported in 2009 (239) ELT 385 (SC).
4. In view of the above, the appeal of the Department is allowed by setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority confirming demand of interest.
(M. Veeraiyan) Member (Technical) scd/ 2