Custom, Excise & Service Tax Tribunal
Cce, Tirupati vs M/S. Ocean Tropical Fruits (P) Ltd on 21 September, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench SMB Court I Appeal No.E/26723/2013 (Arising out of Order-in-Appeal No.01/2013(T)CE dt. 06/03/2013 passed by CCE(Appeals), Guntur) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member(Judicial) 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, Tirupati ..Appellant(s) Vs. M/s. Ocean Tropical Fruits (P) Ltd. ..Respondent(s)
Appearance Shri Arun Kumar, Asst. Commissioner(AR) for the appellant. Shri Ch. Venkateshwar Rao, Advocate for the respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Date of Hearing:21/09/2016 Date of decision:21/09/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The above appeal is filed by the Department aggrieved by the reduction of penalty. The respondents defaulted in paying duty and thereafter discharged the duty liability along with interest. It is the case of the Department that the appellant during the period of default ought not to have utilized the CENVAT credit for paying duty thus have violated the provision laid in Rule 8(3A) of the CENVAT Credit Rules.
2. The said issue stands covered by the decision laid in the case of Indsur Global Ltd. Vs. UOI [2014(310) ELT 833 (Guj.)]. Following the same, I do not find any infirmity to interfere with the impugned order. In view thereof, the appeal is dismissed. (Pronounced and dictated in open court) SULEKHA BEEVI C.S. MEMBER(JUDICIAL) Raja.
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