Madras High Court
The Commissioner Of Central Excise vs Bharat Sanchar Nigam Limited on 11 July, 2016
Author: S.Manikumar
Bench: S.Manikumar, D.Krishnakumar
In the High Court of Judicature at Madras
Dated: 11/7/2016
C O R A M
The Honourable Mr.Justice S.Manikumar
and
The Honourable Mr.Justice D.Krishnakumar
Civil Miscellaneous Appeal No.2213 of 2014
The Commissioner of Central Excise
No.1 Foulks Compound
Anaimedu
Salem 636 001. ... Appellant
Vs
1. Bharat Sanchar Nigam Limited
Office of the General Manager
(Telephones)
Bharathipuram
Dharmapuri 636 705.
2. The Customs Excise and Service Tax
Appellate Tribunal
South Zonal Bench
26 Sastri Bhawan Annexe Building
26 Haddows Road
Chennai 600 006. ... Respondents
Prayer: Appeal filed under Section 35 G of the Central Excise Act, 1944 against the Final Order No.40624 of 2013 dated 12/12/2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai.
For appellant : Mr.A.P.Srinivas
Senior Standing Counsel
For respondent : Mr.S.Durairaj for R.1
R.2- Tribunal
- - - - - -
J U D G M E N T
(Judgment of the Court was made by S.Manikumar,J) This Appeal has been filed against the Final Order No.40624 of 2013 dated 12/12/2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai.
2. The substantial questions of law raised in the instant appeal is:-
1. Whether the Customs, Excise & Service Tax Appellate Tribunal was right in allowing Cenvat credit on documents which were not the specified documents under Cenvat Credit Rules, 2004 being not in the name of the assessee and consequently dropping the penalty imposed in this case? and
2. Whether the learned Tribunal can overrule the statutory provisions of Rule 9 of Cenvat Credit Rules, 2004?
3. On this day, when the matter came up for hearing, Mr.A.P.Srinivas, learned Standing Counsel appearing for the Department submitted that on the basis of the instructions given in Circular No.I/10/10/2016 Legal, dated 21/3/2016, appellant department has instructed him to withdraw the appeal.
4. Placing on record the above submission, while dismissing the Civil Miscellaneous Appeal No.2213 of 2014, as withdrawn, substantial questions of law raised are left open. No costs. Consequently, the connected Miscellaneous Petition is closed.
(S.M.K.,J) (D.K.K.,J) 11th July, 2016. mvs. Index: yes/No website: Yes/No. S.MANIKUMAR,J a n d D.KRISHNAKUMAR,J mvs. To
1. The Customs Excise and Service Tax Appellate Tribunal South Zonal Bench 26 Sastri Bhawan Annexe Building 26 Haddows Road Chennai 600 006.
Civil Miscellaneous Appeal No.2213 of 2014 11/7/2016