Custom, Excise & Service Tax Tribunal
M/S. Triumph International (India) ... vs Cce, Chennai Iii on 28 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/40894/2014
(Arising out of Order-in-Appeal No. 5/2014 (M-III) (D) dated 11.3.2014 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. Triumph International (India) Pvt. Ltd. Appellant
Vs.
CCE, Chennai III Respondent
Appearance Mrs. S. Thenmozhi, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 28.12.2015 Final Order No. 41734 / 2015 Learned counsel says that uniformity in application of law by Circular No.943/4/2011-CX. dated 29.4.2011 has protected the assessee granting immunity from the levy. Therefore the adjudication does not sustain.
2. The averment made above is verifiable from second page of the adjudication order dated 24.2.2012. When the Board has permitted the relief as submitted above, disallowance of such relief is undesired at this stage. Accordingly, appeal is allowed. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2