Custom, Excise & Service Tax Tribunal
Hindustan Petroleum Corporation ... vs Commissioner Of Central Excise, ... on 3 July, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 21056 / 2014 Appeal(s) Involved: E/142/2004-DB [Arising out of Order-in-Appeal No. 338/2003 dated 31.10.2003 passed by the Commissioner of Central Excise , Bangalore-I ( Appeals) ] Hindustan Petroleum Corporation Limited Devanagonthi Depot, Devanagonthi Karnataka Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax Bangalore-I Post Box No. 5400, C.R Buildings, Bangalore - 560 001 Karnataka Respondent(s)
Appearance:
Mr. L.S. Karthikeyan, Advocate World Trade Center, No. 404-406, 4th Floor, South Wing, Brigade Gateway Campus, No. 26/1, Dr. Rajkumar Road, Malleswaram West, Bangalore - 560 055 For the Appellant Mr. A.K. Nigam, AR For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 03/07/2014 Date of Decision: 03/07/2014 Order Per: B.S.V. MURTHY Learned counsel submits that the appeal in this case is against the Order-in-Appeal No. 338/2003 dated 31.10.2003. This was a common order passed against M/s. BPCL and M/s. HPCL by the Commissioner (Appeals). The appeal filed by BPCL was allowed by this Tribunal vide Final Order No. 20296/2014 dated 06.03.2014. Since the issue involved is same and one appeal filed against the same order has been allowed, we find it appropriate that this appeal also should be allowed with consequential relief, if any, to the appellant. (Operative portion of the order has been pronounced in open court on 03.07.2014) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER iss