Custom, Excise & Service Tax Tribunal
Cce, Jalandhar vs M/S. Shankar Printing Mills on 19 November, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block No.2, R.K.Puram, New Delhi-110066.
Principal Bench, New Delhi.
E/1419/07
CCE, Jalandhar Appellant
Versus
M/s. Shankar Printing Mills Respondent
Appearance
Sh. R.K.Saini, DR For Appellant
Sh. Hemant Bajaj, Adv. for Respondent
Coram: Honble Mr. RAKESH KUMAR, MEMBER (TECHNICAL)
Date of Hearing: 19.11.09
Order No.____________________
O R D E R
In this case the respondent based on the Tribunals order No.A/94-111/2000-NB(DB) dt.14.1.02 had taken suo motto credit of Rs.5,06,117/- in the PLA without filing the refund claim as per provisions of Section 11B. The jurisdictional Assistant Commissioner taking objection to this, after issue of a show cause notice passed an order-in-original No.80-82/AC/R/2005 dt.30.9.2005 disallowing the refund on the ground of unjust enrichment. However, on appeal to Commissioner(Appeals), Commissioner(Appeals) vide order-in-appeal 161/CE/Jal/2006 dt.28.4.06 allowed the appeal. Against the Commissioner(Appeals)s order dt.28.4.06, the Department has filed an Appeal No.2638/06 which is still pending before the Tribunal.
2. However, it appears that subsequently the Joint Commissioner again confirmed the duty demand imposing penalty of Rs.10,000/- and on appeal by the respondent against Joint Commissioners order, the Commissioner(Appeals) while order-in-appeal No.340/CE/JAL/06 dt.24.11.06 set aside the order-in-original passed by the Jt. Commissioner. The present appeal has been filed against the order-in-appeal dt.24.11.06. Since the present appeal and the earlier appeal No.2638/06 are in the same matter and are linked, the Registry is directed to link up these two appeals and list the same before the appropriate Bench.
Order dictated in the open Court.
(Rakesh Kumar) Member Technical km