Custom, Excise & Service Tax Tribunal
M/S.Taher Ali Industries & Projects (P) ... vs Cce, Trichy on 14 March, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/42278/2013
(Arising out of Order-in-Appeal No.77/2013 dated 30.7.2013 passed by the Commissioner of Central Excise (Appeals), Tiruchirappalli)
M/s.Taher Ali Industries & Projects (P) Ltd. Appellant
Vs.
CCE, Trichy Respondent
Appearance Shri M. Karthikeyan, Advocate for the Appellant Shri Anbuselvan, Superintendent (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 14.03.2016 Final Order No. 40443 / 2016 None present for the appellant but written submission has been filed by the appellant. The reply of the appellant appears to be irrelevant since Rule 5 is not applicable to the present case.
2. In absence of the appellant, assistance of Shri M. Karthikeyan, learned counsel has been taken to ascertain the issue in dispute. He explains that Honble High Court of Madras in the case of A.R. Metallurgicals P. Ltd. Vs. CESTAT 2015 (322) ELT 49 (Mad.) has struck down Rule 8(3A) of Central Excise Rules, 2002.
3. Shri M. Karthikeyan is correct in his submission that no proceeding shall flow from Rule 8(3A) of Central Excise Rules, 2002 in view of the judgment of the Honble Madras High Court as above.
4. For the reasons stated above, the appeal is allowed and the impugned order is set aside. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2