Custom, Excise & Service Tax Tribunal
The Commissioner vs M/S Cmc Ltd on 15 November, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench Single Member Bench Court I Appeal No. ST/733/2012 (Arising out of Order-in-Appeal No.37/2012(H-IV)ST, Dated 28-12-2011 passed by Commissioner(Appeals-II), C.CE&ST, Hyderabad) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member (Judicial) 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 Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? The Commissioner C.CE&ST,Hyderabad-IV ..Appellant(s) Vs. M/s CMC Ltd. ..Respondent(s)
Appearance Shri Guna Ranjan, AR for the Appellant. Shri V.Bhaskar Rao, Advocate for the Respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member (Judicial) Date of Hearing: 15/11/2016 Date of Decision: 15/11/2016 FINAL ORDER No.A/31242/2016 [Order per: Sulekha Beevi, C.S.]
1. The above appeal is filed by the department. The appeal came up for hearing as per the published list under Circular dated 23-08-2016 . At the time of hearing the Authorised Representative Shri V.Bhaskar Rao appearing for the respondent, submitted that the respondent had filed an appeal against the very same impugned order as Appeal No.786/2012. The said appeal was decided by the Bangalore Bench of the Tribunal and vide Final Order No. 22117/2015, dated 02-11-2015, the Tribunal had remanded the matter directing the original authority to consider the eligibility of refund claim.
2. Tribunal by the above stated Final Order has already set aside the impugned order directing the adjudicating authority to denovo consider the eligibility of refund, after taking into consideration the observations made by the Tribunal in the order passed by the Bangalore Bench. In view thereof, I hold that this appeal also deserves to be remanded to the adjudicating authority to be considered along with the matter that has already been remanded. The appeal is allowed by way of remand. The adjudicating authority is directed to consider both appeals together after giving opportunity of personal hearing.
(Dictated & Pronounced in open court) (SULEKHA BEEVI C.S.) MEMBER(JUDICIAL) dks.
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