Custom, Excise & Service Tax Tribunal
M/S. Ercmpu (Milma) vs The Commissioner Of Central Excise on 30 May, 2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT BANGALORE Court I (DB) Date of Hearing & decision: 30.05.2013 Stay Application Nos. 1034 & 1035/2012 In Central Excise Appeal Nos. 1479 & 1480/2012 (Arising out of Orders-in-Appeal No. 18 & 19/2012 dated 24.01.2012 passed by the Commissioner of Central Excise, Customs & Service Tax, Cochin) M/s. ERCMPU (MILMA) ..Appellant Versus The Commissioner of Central Excise Cochin Respondent
Appearance Mr Thomas Kuriyan, advocate for the appellant Mr A.K. Nigam, Additional Commissioner (AR) for the respondent Coram:
Honble Mr. D.N. Panda, Member (Judicial) Honble Mr. B.S.V. Murthy, Member (Technical) MISC. ORDER Nos.__________________2013 FINAL ORDER Nos.__________________2013 Per: D.N. Panda The precise dispute in these 2 appeals is that whether the flavoured milk manufactured by the appellant shall enjoy the benefit of the Notification No. 17/2008-C.E. (N.T) dated 27.03.2008 for the period before 15.06.2007 and thereafter the benefit of Notification No. 03/2005-C.E. dated 24.02.2005. The intended benefit of both the notifications was to exempt flavoured milk of animal origin from the levy of excise duty. Therefore when there was no dispute that appellants case is of flavoured milk of animal origin that shall enjoy the benefit of the above notifications.
2. Learned counsel says that classification issue in these two appeals is not pressed for the time being in view of mandate of above notifications and if such issue arises in future, the appellants shall be raise such disptue.
3. Both the appeals succeed for which these are allowed.
4. In view of the above both the stay applications are allowed.
(Pronounced and dictated in open Court) (B.S.V. MURTHY) (D.N. PANDA) MEMBER (TECHNICAL) MEMBER (JUDICIAL) iss