Custom, Excise & Service Tax Tribunal
Cce, Bangalore vs M/S. Brindavan Tex Processors Pvt. Ltd on 2 July, 2012
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE
Bench Division Bench
Court I
Date of Hearing:02/07/2012
Date of decision:02/07/2012
Appeal No.E/1119/2003
(Arising out of Order-in-Appeal No.226/2003-CE dt. 18/08/2003 passed by CCE(Appeals), Bangalore)
For approval and signature:
Honble Mr. P.G. Chacko, Member(Judicial)
Honble Mr. M. Veeraiyan, 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 Lordship wish to see the fair copy of the Order?
4.
Whether Order is to be circulated to the Departmental authorities?
CCE, Bangalore
..Appellant(s)
Vs.
M/s. Brindavan Tex Processors Pvt. Ltd.
..Respondent(s)
Appearance Mr. N. Jagadish, Superintendent(AR) for the appellant. Mr. Ajaya Ghosh, Authorised representative for the respondent.
Coram:
Honble Mr. P.G. Chacko, Member(Judicial) Honble Mr. M. Veeraiyan, Member(Technical) FINAL ORDER No._______________________ [Order per: P.G. Chacko] In this appeal filed by the Department, the short question arising for consideration is whether the respondent should pay duty of Rs.1076.18 for the period of dispute by including turnover tax in the assessable value of the goods. After hearing both sides, we are inclined to reject this appeal not only on merits but also having regard to the quantum of duty involved in this case. On merits, the Honble Supreme Courts judgment in the case of CC&CE, Bangalore Vs. Sujatha Textile Mills Ltd. [2005(181) ELT 379(SC)] covers the above issue in favour of the respondent. The apex court held that turnover tax was deductible from the assessable value under Section 4 of the Central Excise Act. In the present case, there is no dispute regarding actual payment of turnover tax and, therefore, the respondent is entitled to the above deduction.
2. The appeal is dismissed.
(Pronounced and dictated in open court) (M. VEERAIYAN) MEMBER (TECHNICAL) ( P.G. CHACKO ) MEMBER (JUDICIAL) Nr 2