Custom, Excise & Service Tax Tribunal
Brinton Carpets Asia P. Ltd vs Commissioner Of Central Excise, Pune ... on 29 February, 2012
IN THE CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Application Nos. C/S/705/11 & E/S/700 & 701/11
In
Appeal No. C/193/11 & C/635 & 636/11
(Arising out Order-in-Appeal No. PIII/VM/19-21/2011 dated 21.01.2011 passed by the Commissioner of Central Excise (Appeals), Pune III)
For approval and signature:
Honble Mr. Ashok Jindal, Member (Judicial)
Honble Mr. P.R. Chandrasekharan, Member (Technical)
1. Whether Press Reporters may be allowed to see No
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 Yes CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy Yes
of the Order?
4. Whether Order is to be circulated to the Departmental Yes
authorities?
Brinton Carpets Asia P. Ltd.
Appellant
Vs.
Commissioner of Central Excise, Pune III
Respondent
Appearance:
Ms. Charanya Laxmi Kumaran, Advocate for the appellant Shri A.K. Prabhakaran, Suptd. (AR) for the respondent CORAM:
Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr. P.R. Chandrasekharan, Member (Technical) Date of hearing : 29.02.2012 Date of decision : 29.02.2012 O R D E R No:..
Per: Mr. Ashok Jindal, Member (Judicial) The appellant are in appeal against the impugned order along with stay application. After hearing both sides at length, we find that the appeal itself can be disposed of. Therefore we waive the requirement of pre-deposit of take up the appeal for disposal.
2. The brief facts of the case are that the appellant are 100% EOU and procured imported raw material claiming the benefit of Notification No. 32/02 and indigenous raw material by claiming the benefit of Notification No. 22/02. The applicants after completion of their export obligation were entitled to clear 50% of the finished goods into DTA. For clearance of the goods by 100% EOU in DTA, central excise duty is payable as per Section 3(1) of the Central Excise Act which provides that goods manufactured by 100% EOU shall be deemed to imported goods and central excise duty is payable as duty payable on imported goods. In this matter, the appellant cleared goods to one EPCG licence holder who was entitled to import goods on concessional rate of duty 3% or 5%. The EPCG licence holder has invalidate the EPCG licence in favour of the appellant and the appellant discharged the duty at the rate applicable to EPCG licence holder. Revenue is of the view that the appellant are liable to pay duty as per Section 3(1) of the Central Excise Act, 1944. Therefore, show cause notice was issued for demand of duty on raw material imported as well as indigenous procured and duty on final product. The demands were confirmed by the adjudicating authority against the said order, appellants are before us.
3. Ms. Charanya Laxmikumaran, advocate appeared before us and submitted that in appellants own case for the earlier period on the identical issue this Tribunal has remanded the matter vide order no. A/145-154/11/CTSB/CIIA dated 29.3.2011 for denovo adjudication. Therefore in this matter, also the matter be remanded back to the adjudicating authority as directed by this Tribunal in the order passed on 29.3.2011.
4. Heard the counsel.
5. Considering the fact that for the earlier period, in appellants own case an identical issue, the matter has been remanded to the adjudicating authority for denovo adjudication. Following the said decision, we remand back the matter to the original adjudicating authority for denovo adjudication as directed by this tribunal vide order dated 29.3.2011 and pass a fresh order.
6. Appeal as well as the stay application are disposed of in the above terms.
(Dictated in Court) (P.R. Chandrasekharan) (Ashok Jindal) Member (Technical) Member (Judicial) SR 4