Custom, Excise & Service Tax Tribunal
Adani Power Ltd vs Daman on 10 December, 2021
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
Excise Appeal No.10746 of 2019
(Arising out of OIA-CCESA-SRT-APPEALS-PS-731-2018-19 dated 16/01/2019 passed by
Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-
SURAT-I)
Adani Power Ltd ........Appellant
Adani Corporate House, Adani Shantigram, Opp Sg Highway, Near Vaishno Devi Circle
Ahmedabad, Gujarat
VERSUS
C.C.E. & S.T.-Daman .......Respondent
3RD FLOOR...ADARSH DHAM BUILDING, VAPI-DAMAN ROAD, VAPI OPP.VAPI TOWN POLICE STATION, VAPI, GUJARAT-396191 APPEARANCE:
None appeared for the Appellant Shri Vinod Lukose, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR Final Order No. A/ 12603 /2021 DATE OF HEARING: 10.12.2021 DATE OF DECISION: 10.12.2021 RAMESH NAIR The issue involved in the present case is of rebate claim of the duty paid in respect of the goods supplied to SEZ. The larger bench of this tribunal vide Order dated 17.12.2015 in the case of M/S. SAI WARDHA POWER LTD v/S. COMMISSIONER OF CENTRAL EXCISE, NAGPUR reported at 2015-TIOL- 2823- CESTAT-MUM-LB answered the reference that in respect of rebate of goods supplied from DTA to SEZ within India, the appeals would not lie to the Appellate Tribunal under clause (b) of Proviso to Section 35(1) of the Central Excise Act. This Larger Bench judgment has been followed in the following cases.
SAI WARDHA POWER LTD Vs. CCE, NAGPUR- 2016-TIOL-593-CESTAT- MUM CCE, KOL-III Vs. RAMSARUP UTPADAK- 2018-TIOL-1372-CESTAT-KOL
2|Page E/10746/2019
02. Shri Bishan R Shah, Authorized Signatory vide letter dated 8.12.2021 wish to withdraw the authority letter in this case. Accordingly, the authority letter stands withdrawn. Since the matter lies in narrow compass, the same is taken up for final disposal.
03. Shri Vinod Lukose, learned Superintendent (Authorized Representative) appearing on behalf of the revenue submits that as per the settled legal position, the appeal does not lie with this tribunal. He placed reliance on the following judgments:-
M/S. SAI WARDHA POWER LTD v/S. COMMISSIONER OF CENTRAL EXCISE, NAGPUR 2015-TIOL-2823- CESTAT-MUM-LB SAI WARDHA POWER LTD Vs. CCE, NAGPUR- 2016-TIOL-593-CESTAT-
MUM CCE, KOL-III Vs. RAMSARUP UTPADAK- 2018-TIOL-1372-CESTAT-KOL SAI WARDHA POWER LTD Vs. CCE, 2018- TIOL-371-CESTAT-MUM In view of the above settled legal position, this appeal is not maintainable before this Tribunal.
04. Accordingly, the appeal is dismissed as non- maintainable.
(Dictated & Pronounced in the open court) (RAMESH NAIR) MEMBER (JUDICIAL) Mehul