Custom, Excise & Service Tax Tribunal
Cce, Chennai vs M/S. M.M. Rubber Co. Ltd on 11 September, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/362/2002
(Arising out of Order-in-Appeal No. 32/2002 (M-II) dated 10.4.2002 passed by the Commissioner of Central Excise (Appeals), Chennai)
CCE, Chennai Appellant
Vs.
M/s. M.M. Rubber Co. Ltd. Respondents
Appearance Shri V.V. Hariharan, Jt. CDR for the Appellant Shri Raju K. Lukose, Advocate for the Respondents CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Honble Shri D.N. Panda, Judicial Member Date of Hearing: 11.09.2009 Date of Decision: 11.09.2009 Final Order No. ____________ Per Dr. Chittaranjan Satapathy Heard both sides. The lower appellate authority has set aside the demand on the respondents made under Section 11D in view of the fact that the respondents have not collected any amount as excise duty from their customers. No invoice has been submitted on behalf of the Department to counter the findings of the Commissioner (Appeals) that the respondents have collected any amount as excise duty. As such we find that the finding of lower appellate authority that Section 11D cannot be applied in such cases does not require any interference. Hence the Departments appeal is dismissed.
(Dictated and pronounced in open court)
(D. N. Panda) (Dr. Chittaranjan Satapathy)
Judicial Member Technical Member
Rex
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