Custom, Excise & Service Tax Tribunal
M S Sri Sarvaraya Sugars Ltd vs Commissioner Of Central ... on 14 August, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order . 21687-21689 / 2014 Application(s) Involved: C/Stay/22153/2014, C/Stay/22155/2014, C/Stay/22157/2014 in C/21955/2014-DB, C/21956/2014-DB, C/21959/2014-DB Appeal(s) Involved: C/21955/2014-DB, C/21956/2014-DB, C/21959/2014-DB [Arising out of 08-2014 dated 19/03/2014 passed by Commisioner Of Central Excise,Customs and Service Tax , VISAKHAPATNAM-II ] [Arising out of 37-2014 dated 26/03/2014 passed by Commisioner Of Customs & Central Excise , GUNTUR ] [Arising out of GUN-EXCUS-000-COM-002-14-15-CUS dated 09/04/2014 passed by Commisioner Of Central Excise,Customs and Service Tax , GUNTUR ] M S Sri Sarvaraya Sugars Ltd Rayanvaram Mandal East Godavari District Chelluru EAST GODAVARI - 533261 ANDHARA PRADESH Appellant(s) Subham Corporation Ltd 1259. Lakshmi Towers, Road No. 36, Jubilee Hills HYDERABAD - 500033 AP Appellant(s) M S Millenium Steel India Pvt Ltd No.98,3rd Floor, Halls Road, Kilpauk CHENNAI - 600001 TAMILNADU Appellant(s) Versus Commissioner of Central Excise,Service Tax and Customs Visakhapatnam-ii CENTRAL EXCISE BUILDING, PORT AREA, VISAKHAPATNAM, - 530035 ANDHRA PRADESH Respondent(s)
Commissioner of Customs, Central Excise and Service Tax Guntur P.B.NO. 331...C.R.BUILDING, KANNAVARI THOTA, GUNTUR, - 520004 ANDHRA PRADESH Respondent(s) Appearance:
Shri C. Manickam, Advocate MM Tax Law And IPR Consultants, NEW NO. 42, OLD NO. 4, 2ND LINE BEACH, CHENNAI, - 600001 TAMIL NADU For the Appellants Dr. A.K. Nigam, Addl. Commissioner(AR) Shri S. Teli, Deputy Commissioner(AR) For the Respondents CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 14/08/2014 Date of Decision: 14/08/2014 Order Per : B.S.V.MURTHY In all these cases, the issue involved whether coal imported by the appellants is classifiable as bituminous coal or steam coal. By classifying the coal as bituminous coal, the appellant has been held to be ineligible for the benefit of an exemption notification. The issue regarding classification has been decided in the case of Coastal Energy Pvt. Ltd. [Final Order No.20998-21002/2014 dt. 20/06/2014]. However, the learned counsel submits that he is eligible for the benefit of exemption available to imports from Indonesia and this claim has not been considered nor was made before the original authority. We consider it appropriate that the appellants claim for benefit of this notification is required to be considered. Therefore the appeals are to be remanded at this stage itself. We make it clear that if the appellants raise any issue which is not covered by the decision in the case of Costal Energy Pvt. Ltd., that can be considered by the original authority. In the result, the impugned orders are set aside and the matter is remanded to the original authority for fresh adjudication in accordance with law after giving reasonable opportunities to the appellants to represent their case.
(Operative portion of the order pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER Raja 3