Custom, Excise & Service Tax Tribunal
M/S Varanasi Domestic Appliances (P) ... vs Cce, Allahabad on 15 March, 2011
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R. K. Puram, New Delhi COURT-I Date of hearing/decision: 15.03.2011 Excise Appeal No. 941 of 2005 [Arising out of order in appeal No. 662/CE/ALLD/2004 dated 16.12.2004 passed by the Commissioner of Central Excise (Appeals), Allahabad]. For approval and signature: Honble Shri Justice R.M.S. Khandeparkar, President Honble Shri Rakesh Kumar, 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? M/s Varanasi Domestic Appliances (P) Limited Appellants Vs. CCE, Allahabad Respondent
Appearance:
Appeared for the Appellants Shri B.L. Narasimhan, Advocate Appeared for the Respondent Shri I. Baig, DR Coram: Honble Shri Justice R.M.S. Khandeparkar, President Honble Shri Rakesh Kumar, Member (Technical) Oral Order No.____ Per Shri Justice R.M.S. Khandeparkar:
Heard the learned Advocate for the appellants and DR for the respondent.
2. The present appeal arises from order dated 16.12.2004 passed by the Commissioner (Appeals), Allahabad. By the impugned order, the Commissioner (Appeals) has confirmed the order passed by the adjudicating authority. The Deputy Commissioner, Varanasi by his order dated 01.03.2002 had disallowed the deductions claimed by the appellants and confirmed the demand to the tune of Rs. 15,75,939/- alongwith interest and had imposed a penalty of Rs. 2 lakhs.
3. The appellants are engaged in manufacturing of Ravi brand electric fans classifiable under chapter heading 8414.20 of the Schedule to the Central Excise Tariff Act, 1985. They claimed certain deductions towards various elements in the price list for the period from April 1994 to May 1998. Similar such claim was made in respect of various elements for the period from February 1999 as well as for the period from 1991-92 to 1994-95.
4. In relation to the deductions claimed for the earlier period i.e. 1991 to 1995 the matter came to be disposed of by the Tribunal by order No.539-542/09-Ex. in Excise Appeal No. 4281 of 2004. Therein it was held that the appellants were entitled for the discount on the basis of the certificate issued by the Chartered Accountant for the relevant period and the matter was remanded to the concerned authority for the purpose of working out the actual amount of duty payable after taking into consideration such deductions.
5. In relation to the period from June 1998 to February 1999 when the matter came up before the Tribunal in Excise Appeal No. 410 of 2005 the same was disposed of by Final Order No. 1271/2009-EX(DB) dated 26.11.2009 while observing that there was no justification to take a different view then one taken in Excise Appeal No. 4281 of 2004.
6. For the reason, we do not find any different view necessary in relation to the period in question in this appeal also.
7. Considering as above and for the reason disclosed in the above referred two orders the impugned order is hereby set aside and the matter is remanded for the purpose of working out the actual duty payable after considering the claim for deduction afresh in accordance with provisions of law and bearing in mind the observations in the earlier two orders passed in appellants matter.
8. Appeal accordingly stands disposed of by remanding the matter.
(Justice R.M.S. Khandeparkar) President (Rakesh Kumar) Member (Technical) /Pant/ 1