Custom, Excise & Service Tax Tribunal
Cce, Chennai vs M/S. Ford India Ltd on 5 November, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/689/2003
(Arising out of Order-in-Appeal No. 39/2003 (M III) dated 11.6.2003 passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai Appellant
Vs.
M/s. Ford India Ltd. Respondents
Appearance Shri V.V. Hariharan, Jt. CDR for the Appellant Shri Savith V. Gopal, Advocate for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri P.K. Das, Judicial Member Date of Hearing: 05.11.2009 Date of Decision: 05.11.2009 Final Order No. ____________ Per Dr. Chittaranjan Satapathy Heard both sides. We find that the lower appellate authority has decided this case applying the ratio of the decision of the Tribunal n the case of CCE, Hyderabad Vs. Aurobindo Pharma Ltd. 2001 (127) ELT 786. The Departmental representatives are not able to show us any contrary decision by any higher judicial forum. As such we are of the view that there is no reason to interfere with the impugned order. Consequently the departmental appeal is dismissed. (Dictated and pronounced in open court) (P. K. Das) (Dr. Chittaranjan Satapathy) Judicial Member Technical Member Rex ??
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