Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs M/S. Ghatge Patil Industries Ltd on 13 July, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT NO. Appeal No. E/2525/2004-Mum. (Arising out of Order-in-Appeal No. PII/BKS/140/2004 dated 19/3/2004passed by the Commissioner (Appeals) Central Excise, Pune-II ) For approval and signature: Honble Mr. S.S. Kang, Vice President Honble Mr. Sahab Singh, Member (Technical) ============================================================
1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
authorities?
============================================================= Commissioner of Central Excise, Pune-II :
Appellant VS M/s. Ghatge Patil Industries Ltd.
:
Respondent Appearance Shri D.D. Joshi, Superintendent (A.R.) for Appellant Shri V.B. Gaikwad, Advocate for respondent CORAM:
Mr. S.S. Kang, Vice President Mr. Sahab Singh, Member (Technical) Date of hearing : 13/07/2012 Date of decision : 13/07/2012 ORDER NO.
Per : S.S. Kang Heard both sides.
2. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) allowed the benefit of cum duty price. The respondents also filed appeal against the confirmation of the demand and the same has been allowed by the Tribunal vide Order No. A/489/WZB/2005 dated 25.04.2005 in Appeal No. E/2164/2004-Mum. As the demand has already been set aside by the Tribunal, therefore, the issue of cum duty price is of no consequence.
3. The appeal is dismissed.
(Dictated in court) (Sahab Singh) Member (Technical) (S.S. Kang) Vice President Sm ??
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