Custom, Excise & Service Tax Tribunal
Rathi Special Steels Ltd vs Commissioner, Central Excise &Amp ... on 30 March, 2022
1
E/A No. 50177 of 2021-SM
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI.
PRINCIPAL BENCH - COURT NO. II
Excise Appeal No. 50177 of 2021-SM
(Arising out of order-in-appeal No. 87(SM)/CE/JPR/2020 dated 18-19.11.2020
passed by the Commissioner (Appeals), Central Excise & Central Goods & Service
Tax, Jaipur).
M/s Rathi Special Steels Ltd., Appellant
SP-29, F-20 to 24,
Industrial Area, Khushkhera, Bhiwadi
Distt- Alwar, Rajasthan.
VERSUS
Commissioner, Central Goods & Service Tax, Respondent
'A' Block, Surya Nagar, Alwar (Rajasthan). APPEARANCE:
Shri R. K. Hasija, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent CORAM:
HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) FINAL ORDER NO.50301/2022 DATE OF HEARING: 11.10.2021 DATE OF DECISION: 30.03.2022 ANIL CHOUDHARY:
Vide impugned order-in-original, the Asstt. Commissioner has confirmed the demand of Rs.2,97,238/- along with interest. Further, penalty was also imposed of Rs.29,724/- under Section 11 AC (1)(a) of the Central Excise Act.
2. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide order-in-appeal dated 2 E/A No. 50177 of 2021-SM 18/19.11.2020 was pleased to set aside the adjudication order and has remanded the matter to the Adjudicating Authority with directions to pass a speaking order. Further, directed that the Adjudicating Authority may carry out any inquiry or test to ascertain yield by observing and monitoring the manufacturing process with suitable safeguards.
3. Being aggrieved, the appellant /assessee is in appeal before this Tribunal, inter alia, on the ground that the order of remand is bad as the Commissioner (Appeals) is required to pass a reasoned order on merits, as required under Section 35 A (3) of the Act. It is further urged that the facts in this appeal are squarely covered in favour of the appellant vide the precedent order of this Tribunal being Final Order No.51429/2019 dated 15.04.2019 passed in the appellant's own case being Excise Appeal No.E/53820 of 2018 (DB). The Tribunal, under the similar facts and circumstances, following the ruling of the Hon'ble High Court of Allahabad in the case of R.A. Castings Pvt. Ltd. - 2011 (269) ELT 337 (Allah.) and also the precedent order of this Tribunal in H.R. Steels Pvt. Ltd. being Final Order No.53466 of 2018 dated 18.12.2018, was pleased to set aside the impugned order and allowed the appeal in favour of the assessee.
4. It is also urged that the court below has erred in facts by holding that the appellant is an ISO certified company.
5. Ld. Departmental Representative relies on the impugned order.
6. Having considered the rival contentions, I find that the issue herein is squarely covered in favour of the appellant in view of the 3 E/A No. 50177 of 2021-SM precedent order of the Division Bench in the appellant's own case (supra). Accordingly, this appeal is allowed. The impugned order is set aside. The appellant is entitled to consequential benefits in accordance with law.
(Pronounced on 30.03.2022).
(Anil Choudhary) Member (Judicial) Ckp