Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs ) M/S. Baghmari Tea Estate on 3 March, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Appeal Nos. EDM-156 & 157/06
(Arising out of Order-in-Appeal No.49/CE(A)/GHY/2005 dated 29.08.2005 passed by the Commissioner(Appeals) of Customs & Central Excise, Guwahati.)
FOR APPROVAL AND SIGNATURE
HONBLE SHRI S.S. KANG, VICE PRESIDENT
HONBLE SHRI S.K. GAULE, MEMBER(TECHNICAL)
1. Whether Press Reporters may be allowed to see
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
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
Commissioner of Central Excise, Shillong
Applicant (s)/Appellant (s)
Vs.
1) M/s. Baghmari Tea Estate
2) M/s. Gingia Tea Estate
Respondent (s)
Appearance:
Shri R.K. Chakraborty, Authorised Representative (SDR) for the Revenue Smt. Chandreyi Alam (Gupta), Advocate for the Respondent (s) CORAM:
Honble Shri S.S.Kang, Vice President Honble Shri S.K. Gaule, Member(Technical) Date of Hearing:- 03.03.2010 Date of Pronouncement :- 03.03.2010 ORDER NO.
Per Shri S.S.Kang.
1. Heard both sides.
2. Revenue filed these Appeals against the impugned order whereby Commissioner(Appeals) held that Respondents are eligible for benefit of Notification No.33/99.
3. The Respondents submitted that in pursuance to the impugned order passed by Commissioner(Appeals) the amounts in dispute has already been refunded to the Respondents. It is also pointed out by the Respondents that the Commissioner(Appeals) vide impugned order disposed of three Appeals and the Tribunal vide final Order No.A-223/KOL/2009 dated 05.05.2009 has dismissed one Appeal filed by the Revenue. It is also submitted that the Appeals are being filed on the ground that the issue involved in these Appeals is already pending with the Tribunal in the case of M/s.Napuk Tea Estate and M/s.Muttrapore Tea Estate and the Tribunal vide order dated 04.07.2006 dismissed these Appeals filed by the Revenue. In view of this as the Tribunal has already dismissed the Appeal against the same impugned order and the Appeals were mentioned in the grounds of appeals shown as pending are also dismissed therefore in view of the earlier order we find no merit in these Appeals and the same are dismissed.
(Pronounced and dictated in the open court.) Sd/ sd/ (S.K. GAULE) (S.S.KANG) MEMBER(TECHNICAL) VICE PRESIDENT sm 3 Appeal No.EDM-156 & 157/06