Custom, Excise & Service Tax Tribunal
The Asstt. Engineer (Civil), Pcc Pole ... vs Cce, Raipur on 10 February, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
BENCH-DB
PRINCIPAL BENCH - COURT NO. I
Date of Hearing/Decision:10.02.2010
Excise Appeal No. E/563/2008-Ex
[Arising out of Order in Appeal No.167/RPR-II/2007 dated 11.12.2007 passed by the Commissioner (Appeals-II), Customs and Central Excise, Raipur].
The Asstt. Engineer (Civil), PCC Pole Factory Appellant
Chattisgarh State Electricity Board
Vs.
CCE, Raipur Respondent
Excise Appeal No. E/1204/2008
[Arising out of Order-in-Appeal No.20/RPR-II/2008 dated 10.03.2008 passed by the Commissioner (Appeals-II), Customs and Central Excise, Raipur].
The Executive Engineer (Civil), PCC Pole Factory
Chattisgarh State Electricity Board Appellant
Vs.
CCE, Raipur Respondent
For approval and signature:
Honble Mr. Justice R.M.S. Khandeparkar, President
Honble Mr.Rakesh Kumar, 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 authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Present for the Appellant : None
Present for the Respondent : Shri B.K. Singh, Jt. CDR
Coram:Honble Mr.Justice R.M.S. Khandeparkar, President
Honble Mr. Rakesh Kumar, Member (Technical)
ORAL ORDER NO. _______________ DATED:10.02.2010
PER: JUSTICE R.M.S.KHANDEPARKAR Since common issue is involved in both these appeals, the same are taken up for hearing together and disposed of by this common order. None has appeared for the appellants. We have heard the ld. Jt. CDR and have perused the records with the assistance of Jt. CDR. Only issue involved in the matter is as to whether the appellants are entitled to claim total exemption in terms of Notification No.74/93-CE dated 28.02.1993 The Division Bench while dealing with the stay application had directed the matter to be referred to the Larger Bench on this issue and there after the Larger Bench by order No.840-841/08-Ex. dated 30th September, 2008 held that the Chattisgarh State Electricity Board is not a Department of State Govt. so as to claim exemption in respect of the goods i.e. PCC Poles manufactured in their factory. Obviously, the issue involved in the matter stands answered against the appellants. Being so, no fault can be found with the order passed by the Commissioner (Appeals) on 11th of December, 2007 and 10th of March, 2008.
2. In the facts and circumstances of the case for the reasons stated in the order passed by the Larger Bench, therefore, there is no case for interference in the impugned order and hence the appeals fail. In the result, the appeals are dismissed.
(JUSTICE R.M.S.KHANDEPARKAR) PRESIDENT (RAKESH KUMAR) MEMBER (TECHNICAL) Anita