Customs, Excise and Gold Tribunal - Calcutta
Riga Sugar Co. Ltd. vs Commr. Of Central Excise And Customs on 27 December, 2005
Equivalent citations: 2006(105)ECC304, 2006ECR304(TRI.KOLKATA)
ORDER V.K. Jain, Member (T)
Page 0305
1. Heard Shri K.K. Banerjee, ld.Advocate for the appellants. He submits that in this case the madvat credit on the capital goods have been denied as the declaration was filed late by the appellants. He submits that the Tribunal has held it consistently that if the declaration was not filed in time, the modvat credit should not be denied. In support of his contention, he relies on the following decisions :
(i) Kamakhya Steels (P) Ltd. v. Commr. of Central Excise, Meerut: ;
(ii) Commr. of Central Excise, Patna v. Vishnu Sugar Mills : 2001 (138) ELT 316 (Tri.-Kolkata) ;
(iii) Rathi Graphic Technologies Ltd. v. CCE, Jaipur II: 2004 (60) RLT 519 (CESTAT-Del.).
He submits that the Ministry has issued a Notification No. 7/99-CE (NT) dated 9.2.99 and a Circular No. 441/7/99-CX dated 23.2.99. These Circular and Notification are binding on the lower authorities. In view of this, he submits that the case may be remanded to the lower authority.
2. Heard Shri Y.S. Loni, ld.JDR for the Revenue. He has no objection in sending the case to the lower authority in view of the decisions referred to above.
3. After hearing both sides, I find that the Notification and the Board's Circular referred to above are binding on the lower authority. The case has been adjudicated by them much latter after the issue of the Notification and Circular referred to above. In view of the above, I find that the matter is required to be re-examined by the lower authority. I remand the matter to the lower authority with direction that the case may be adjudicated after following the principles of natural justice. Appeal is allowed by way of remand.
Pronounced in the open Court.