Custom, Excise & Service Tax Tribunal
Cce, Guntur vs M/S. Madras Cements Ltd on 17 May, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench DB Court I Appeal No.E/305/2007 (Arising out of Order-in-original No.CEX-10/2006(Commr.) dt. 09/11/2006 passed by CC&CE, Guntur) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Honble Shri Madhu Mohan Damodhar, 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 Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? CCE, Guntur ..Appellant(s) Vs. M/s. Madras Cements Ltd. ..Respondent(s)
Appearance Shri Ajay Saxena, Commissioner(AR) for the appellant.
Shri R. Parthasarathy, Consultant for the respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Honble Shri Madhu Mohan Damodhar, Member(Technical) Date of Hearing:17/05/2016 Date of decision:17/05/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] This appeal filed by Revenue came up for hearing as per published list. The learned consultant appearing for respondent Shri Parthasarathy submitted that the respondent/assessee had filed an appeal before the Tribunal against the very same order which is impugned in the present appeal. The Tribunal vide Final Order No.21859/2015 dated 02/09/2015 had remanded the matter to the original authority. The learned AR submitted that he wishes to seek remand of the present appeal also as the original authority has not quantified the credit which was allowed or that which was disallowed by him. The order being not complete in these aspects/details, the case may be remanded.
2. In view thereof, as the appeal filed by respondent/assessee has been already remanded and the impugned order lacks details of the amount of credit allowed and disallowed, we find that the present matter also has to be remanded to the original authority. The original authority shall consider and dispose the de novo proceedings in both remand orders (the remand of appeal filed by assessee as well as by Revenue) together after giving reasonable opportunity to parties to adduce any further evidence. The appeal is allowed by way of remand. (Operative part of this order was pronounced in court on conclusion of the hearing) MADHU MOHAN DAMODHAR MEMBER(TECHNICAL) SULEKHA BEEVI C.S. MEMBER(JUDICIAL) Raja.
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