Custom, Excise & Service Tax Tribunal
M/S. Rana Sugars Ltd vs Cce, Ludhiana on 11 May, 2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
SINGLE MEMBER BENCH
Court-I
Appeal No.E/3129/2009
[Arising out of the OIA No.175/CE/Ldh/309/2099 dt.10.9.2009 passed by the CCE(Appeals), Chandigarh
Date of Hearing/Decision: 11.05.2016
For Approval & signature:
Honble Mr.Ashok Jindal, Member (Judicial)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No
2.
Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
No
3.
Whether their Lordships wish to see the fair copy of the order?
seen
4.
Whether order is to be circulated to the Department Authorities?
Yes
M/s. Rana Sugars Ltd. Appellant
Vs.
CCE, Ludhiana Respondent
Present for the Appellant: Shri Sudeep Singh, Advocate Present for the Respondent: Shri Stayapal, AR Coram: Honble Mr.Ashok Jindal, Member (Judicial) FINAL ORDER NO. 60015/2016 PER: ASHOK JINDAL After hearing both sides, I find that a short issue involved in this case is whether the appellant is entitled to avail credit on transformer from which the electricity travelled to Punjab State Electricity Board as well as sugar factory or not.
2. At this stage, learned Counsel for the appellant produced a certificate issued by the chartered accountant certifying that the electricity which travelled through transformer has not been exclusively used for supply of electricity to Punjab State Electricity Board but used for manufacturing of sugar also. As the said certificate was not produced before the adjudicating authority for verification, In that circumstance, it would be in the interest of justice to remand the matter back to the adjudicating authority for verification whether the appellant is entitled to avail credit on transformer in question or not. Therefore, after setting aside the impugned order, I remand the matter back to the adjudicating authority to deal with the issue as directed hereinabove thereafter pass an appropriate order in accordance with law.
3. The appeal is disposed in the above manners.
(dictated and pronounced in the court) (ASHOK JINDAL) MEMBER (JUDICIAL) mk 1