Custom, Excise & Service Tax Tribunal
M/S. Burn Standard Company Ltd vs Commissioner Of Central Excise, ... on 11 February, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Application No.70015/2013
(and Appeal No.E/70049/2013)
(Arising out of Order-in-Appeal No. 107/KOL-II/2012 dated 16.10.2012 passed by the Commissioner of Central Excise (Appeals), Kolkata-III)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL)
HONBLE SHRI H.K.THAKUR, 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?
M/s. Burn Standard Company Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Kolkata-III
Respondent (s)
Appearance:
Sri B.N.Chottopadhayay for the appellant (s) Sri S.Mukherjee, Superintendent (AR) for the Revenue (s) CORAM:
Honble Dr.D.M.Misra, Member(Judicial) Honble Shri H.K.Thakur, Member (Technical) Date of Hearing/Decision: 11.02.16 Date of Pronouncement: 11.02.16 ORDER NO.FO/75191/16 SO/75237/16 Per Dr. D.M.Misra
1. This is an application seeking waiver of pre-deposit of penalty of Rs.4,03,661/-.
2. At the outset, the Ld. Consultant, Sri B.N.Chattopadhyay for the applicant submits that the applicant is a Govt. of India Undertaking and engaged in the manufacture of railway wagons falling under Chapter-86 of CETA, 1985. The present Show Causecum-Demand Notice was issued to them on 23.03.2007 for recovery of Central Excise duty of Rs.3,95,648/- and Education Cess of Rs.7,913/- alleging clearances of Scrap without payment of duty for the period from March, 2005 to August, 2005. He submits that six periodical Show Cause Notices were earlier issued to them demanding duty on the scrap consumed captively. On confirmation of the demand notices, the appellant filed Appeals before the Ld. Commissioner(Appeals), who dismissed their Appeals for noncompliance with the provisions of Sec.35F of CEA,1944. Being aggrieved by their respective Order-in-Appeal Appeal & stay application was filed before this Tribunal. He has submitted that by its Order dated 13.11.2014, this Tribunal remanded the case to the Ld. Commissioner (Appeals) for fresh consideration on recording compliance of pre-deposit of Rs.50.00 lakhs. He submits that the issue involved in the present case is similar to the appeals disposed earlier by this Tribunal, hence, the present appeal also be remanded to the Ld. Commissioner (Appeals) for deciding the issue afresh.
3. Ld. AR for the revenue does not dispute the said facts advanced by Ld. Consultant for the appellant.
4. After hearing both sides for some time, we find that the appeal itself can be disposed of at this stage. Accordingly, after waiving the requirement of pre-deposit, we take up the appeal for final disposal with the consent of both sides.
5. We find that on similar issue, relating to confirmation of demand against six Show Cause Notices, this Tribunal after observing that pre-deposit of Rs.50.00 Lakhs had been complied with by the appellant, remanded the Appeals to Ld. Commissioner(Appeals) for de-novo consideration on merit. Following the same, the present case is also remanded to the Ld. Commissioner (Appeals) for consideration of the issue on merit. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant. All issues are kept open. Appeal is allowed by way of remand. Stay Petition disposed of.
(Operative Portion of the order was pronounced in the open court.) S/d. S/d.
(H.K.Thakur) (Dr. D.M.Misra) MEMBER(TECHNICAL) MEMBER (JUDICIAL)
SS
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