Custom, Excise & Service Tax Tribunal
M/S. Thermax Limited vs Commissioner Of Central Excise & S.T., ... on 1 September, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, Ahmedabad Appeal No. : E/100/2012 (Arising out of OIA-198/2011/COMMR-A-/RBT/RAJ dated 22.11.2011 passed by Commissioner (Appeals) Central Excise & Service Tax, Rajkot) M/s. Thermax Limited : Appellant (s) VERSUS Commissioner of Central Excise & S.T., Rajkot : Respondent (s)
Represented by :
For Appellant (s) : Shri Anand Nainawati, Advocate For Respondent (s) : Dr. Jeetesh Nagori, Authorised Representative For approval and signature :
Mr. P.M. Saleem, Hon'ble 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? No 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 CORAM :
Mr. P.M. Saleem, Hon'ble Member (Technical) Date of Hearing/ Decision : 01.09.2016 ORDER No. A/10859/2016 Dated 01.09.2016 Per : Mr. P.M. Saleem At the outset itself both sides submits that the issue involved is rebate of goods supplied from DTA to SEZ within India and the same is covered by the Larger Bench decision of the Tribunal in the case of Sai Wardha Power Limited vs. CCE, Nagpur 2016 (332) ELT 529 (Tri. Larger Bench), and the appeal would not lie before the Tribunal.
2. In view of the above, the appeal is dismissed as non-maintainable before the Tribunal. (Order dictated and pronounced in the open Court) (P.M. Saleem) Member (Technical) ..KL 2