Custom, Excise & Service Tax Tribunal
Parle Biscuits Pvt. Ltd vs Cce Raigad on 9 May, 2012
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT NO. II
APPLICATION NO. E/S/661/12
IN APPEAL NO. E/501/12 Mum
Arising out of Order-in-Appeal No. BC/218/RGD/2011-12 dated 30.12.2011 passed by the Commissioner of Central Excise (Appeals), Mumbai III
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
Honble Shri P.R. Chandrasekharan, Member (Technical)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
Parle Biscuits Pvt. Ltd.
:
Appellant
Versus
CCE Raigad
Respondent
Appearance Shri M.V. Joshi, Manager-Excise for appellant Ms. D.M. Durando, Dy. Commissioner (A.R.) For Respondent CORAM:
Shri Ashok Jindal, Member (Judicial) Shri P.R. Chandrasekharan, Member (Technical) Date of Hearing : 09.05.2012 Date of Decision : 09.05.2012 ORDER NO.
Per Ashok Jindal The appellant is in appeal against the impugned order confirming the demand of Rs.47,965/- on clearance of waste gatta during the period from April, 2007 to September, 08 along with interest and equivalent amount of penalty.
2. Brief facts of the case are that the appellant is engaged in the manufacturing of biscuits. During April, 2007 to September, 2008 the appellant has cleared residue and waste showing under Chapter Heading 4707.9000 without payment of duty. As the items were cleared under Chapter Heading 4707.90 00 was liable for duty and the same were found in their ER 1 Returns cleared at nil rate of duty. Therefore, show-cause notice was issued and the demands were confirmed. Aggrieved by the said order, the appellant is before us.
3. After hearing the appellant in detail, we find that the matter needs co-relation/verification from the documents where the residue cleared by the appellant is Waste Biscuits or Waste Paper. Therefore, after granting waiver of the requirement of pre-deposit of demands, we take up the appeal for final disposal.
4. As discussed above, it is the contention of the appellant that the residue waste cleared by them is of waste biscuits which is exempted from duty but inadvertently mentioned the classification under CH 4707 90 00 instead of CH 1905 90 20. The same can be verified from the invoices. As it is to be verified from the records that the clearance of waste biscuits or not, therefore, we remand the matter back to the original adjudicating authority to verify the fact that the residue is of biscuits and not of paper. After verification of the fact, the adjudicating authority shall pass an order in accordance with law. The appellant is also directed to co-operate with the adjudicating authority.
5. The stay application as well as the appeal are disposed of in the above manner.
(Dictated in open Court) (P.R. Chandrasekharan) Member (Technical) (Ashok Jindal) Member (Judicial) nsk 3