Custom, Excise & Service Tax Tribunal
M/S. Hero Motocorp Ltd vs Cce, Delhi-Iii, Gurgaon on 24 June, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066 COURT NO. II E/Stay/5087 to 5091/2012 in Central Excise appeal No. 3993 to 3997/2012 [Arising out of Order-in-Original No. 73-77/SA/CCE/2012 dated 12.9.2012 passed by the Commissioner of Central Excise, Delhi-III, Gurgaon] Date of Hearing/decision: 24th June, 2013 M/s. Hero Motocorp Ltd., Appellant Versus CCE, Delhi-III, Gurgaon Respondent
Present for the Assessee : Shri S. Ganesh, Sr. Advocate
Present for the Revenue : Shri V.P. Batra, D.R.
Coram: Honble Shri D.N. Panda, Judicial Member
Honble Shri Rakesh Kumar, Technical Member
FINAL ORDER NO. 56764-56768/2013
Per D.N. Panda
Learned Sr. Counsel stated that in similarly situated facts and circumstances in appeal No. 2399/2011, after stay order was passed on 20.3.2012 appeal was also disposed with detailed directions to the learned Adjudicating Authority on 21st March, 2013 to re-do the adjudication in the light of those directions.
2. It was further submitted that the case in present batch of appeals with stay applications in Srl. No. 32 to 38 of cause list of today listing stay applications No. 5087 to 5091/2012 in appeal No. 3993 to 3997/2012, are identical with appeal No. 2399/2011 stated above.
3. In all fairness without keeping the matter pending in Tribunal, considering the submission as above waiving requirement of pre-deposit against all the stay applications, concerned appeals are remanded to learned Adjudicating Authority for re-adjudication without waste of time following directions made in appeal case No. 2399/2011 remanded on 21.3.2013 under final order No. 55884/2013.
4. Above order has been passed to make re-adjudication cost effective and time effective in the hands of Revenue in public interest.
5. In the result, both stay applications and appeals are disposed as above.
6. In view of the above, impugned orders do not survive in record of the Tribunal.
(Dictated & pronounced in the Open Court.)
(RAKESH KUMAR) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
RK
??
??
??
??
2
E/3993-3997/2012