Custom, Excise & Service Tax Tribunal
Swastik Engineering vs Commissioner Of Central Excise And ... on 2 September, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 21622 / 2014 Application(s) Involved: E/Stay/26197/2013 in E/25903/2013-DB Appeal(s) Involved: E/25903/2013-DB [Arising out of Orders-in-Appeal No. 94-97/2013 dated 11/03/2013 passed by the Commissioner of Central Excise, Bangalore] Swastik Engineering Shed No.6, Boralingappa Garden, Muddappa Industrial Estate, Peenya SSI, Bangalore Dist - 560 058 Karnataka Appellant(s) Versus Commissioner of Central Excise And Customs, Bangalore-II PB 5400, CR Building, Queens Road, Bangalore 560 001 Karnataka Respondent(s)
Appearance:
Mr. Pradyumna G.H., Advocate No. 244, 1st Cross, Banashankari 3rd Stage, 2nd Block Bangalore 560 085 Karnataka For the Appellant Mr. R. Gurunathan, AR For the Respondent CORAM:
HON'BLE SHRI B.S.V. MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 02/09/2014 Date of Decision: 02/09/2014 Order Per: B.S.V. MURTHY The issue involved in brief that the appellants are engaged in the activity of slitting and cutting of excisable goods and are availing CENVAT credit of duty on the inputs viz. coils of brass, bronze and copper on payment of duty. The very same issue had come up before this Tribunal earlier and vide Final Order No. 21272 to 21273/2014 the matter was remanded to the Commissioner (Appeals) to decide the matter on merits without insisting on any pre-deposit. In this case also, the appeals have been rejected by the Commissioner (Appeals) since the appellants did not deposit the amount as per the Stay Order. In view of the fact that this Tribunal had earlier remanded the matter with a direction to hear the matter and decide on merits without insisting on any pre-deposit, in this case also following the precedent decision, we consider it appropriate that the matter should be remanded at this stage itself. Accordingly the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) with a direction to decide the issue on merits without insisting on any pre-deposit.
(Operative portion of the order has been pronounced in open court on 02.09.2014) (S.K. MOHANTY) JUDICIAL MEMBER (B.S.V. MURTHY) TECHNICAL MEMBER iss