Custom, Excise & Service Tax Tribunal
M/S. Good Luck Carbon Pvt.Ltd vs Cce, Chandigarh on 12 May, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
SINGLE MEMBER BENCH
Court-I
Appeal No.E/50498/2014
[Arising out of the OIA No.JAJ-ECUS-000-APP-088-13-14 dt.30.8.13 passed by the CCE(Appeals), Chandigarh)
Date of Hearing/Decision: 12.05.2016
For Approval & signature:
Honble Mr.Ashok Jindal, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordships wish to see the fair copy of the order?
seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
M/s. Good Luck Carbon Pvt.Ltd. Appellant
Vs.
CCE, Chandigarh Respondent
Present for the Appellant: Shri Mohammad Khalid, Advocate Present for the Respondent: Shri M.R.Sharma, AR Coram: Honble Mr.Ashok Jindal, Member (Judicial) FINAL ORDER NO. 60021/2016 PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein their appal has been dismissed by the Commissioner (Appeals) as time barred.
2. The facts of the case are that the adjudication order dated 2.5.2006 was despatched on 2.5.2006 itself whereas the appeal was filed before the Commissioner
3. Heard the learned AR.
4. Considering the decision of this Tribunal in the case of Ajinkya Enterprises-2013 (288) ELT 247 (T) which has been affirmed by Honble Bombay High Court-2013 (294) ELT 203 (Bom) wherein it has been held that if the activity does not amount to manufacture and final product has been cleared on payment of duty and the same shall be deemed to be considered as reversal of credit on inputs. In the circumstances, as it is not in dispute in the matter in hand that the appellant has not cleared the final product without payment of duty. Therefore, I hold that the duty paid by the appellant would amount to reversal of credit. In that circumstance, the impugned order is not sustainable and consequently, the same is set aside and the appeal is allowed with consequential relief, if any. (dictated and pronounced in the court) (ASHOK JINDAL) MEMBER (JUDICIAL) mk 1