Custom, Excise & Service Tax Tribunal
M/S. Neelachal Ispat Nigam Ltd vs Commr. Of Central Excise, Customs & S. ... on 20 December, 2011
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Stay Application No. 712/2009
&
Excise Appeal No. 452/2009
(Arising out of the Order in Appeal No. 06/CUS/B-I/2009 dated 12/06/2009 passed by the Commissioner (Appeals) Central Excise, Customs & Service Tax, BBSR )
SRI S.K. GAULE, HONBLE TECHNICAL MEMBER
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER
===========================================
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 Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
Authorities ?
M/s. Neelachal Ispat Nigam Ltd.
APPELLANT(S)
VERSUS
Commr. of Central Excise, Customs & S. Tax-
BBSR-I
RESPONDENT(S)
APPEARANCE
Sri S.K. Mohanty, Advocate
FOR APPELLANTS
Sri S. Misra, Addl. Commr. (A.R.)
FOR THE RESPONDENTS
CORAM:
SRI S.K. GAULE, HONBLE TECHNICAL MEMBER
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER
DATE OF HEARING & DECISION : 20.12.2011
ORDER NO.
Per SRI S.K. GAULE
Heard both sides.
2. The Applicant filed this application for waiver of pre deposit of around Rs.1.12 crores of duty& interest.
3. At the outset, the Ld. Counsel appearing for the appellant submitted that Ld. Commr. (Appeal) while deciding prima facie the case did not discuss on import of the goods and directed them to make a pre deposit and on non compliance of the same he has dismissed their appeal. The contention of the Ld. Counsel is that Designs and Drawings was imported subsequent to the importation of the plant and machinery and for installation of this machinery, he produced certificate issued by Executive Director of NINL. The contention is that in respect of one of the items covered under that certificate i.e. technical design and drawing relating to central plant, have been remanded by this Tribunal vide its order No. S-294/KOL/2011, Final Order No.A-314/KOL/2011 dt. 12.9.2011 by holding as follows :
In view of the fact that there is no clarity about the includibility of basic engineering designs and drawings charges and also there is no proper discussion about the nature of contract, nature of designs and drawings, date of installation and agreement etc., no conclusion can be reached. Under these circumstances, in the interest of justice, we allow the stay petition. Since there is no order on merits, the Appeal itself is required to be remanded to the Commissioner (Appeals) and we do so.
4. The Ld. A.R. (Addl. Commr.) reiterated the findings of the Commr. (Appeal).
5. Undisputedly Ld. Commr. (Appeal) has not decided the case on merits and in case of one of the items under the certificate dt. 12.12.2005 this Tribunal vide order dated 12.09.2011 remanded the case to Commissioner (Appeal) after allowing the stay petition. In these circumstances, after waiving the requirement of pre-deposit, we remand the case to Ld. Commissioner (Appeal) for deciding the issue afresh by granting a reasonable opportunity of hearing to the applicant. The appeal is allowed by way of remand. S.P. is accordingly disposed of.
(Dictated and pronounced in the open court) Sd/-23.12.11 Sd/- 23.12.11 (DR. D.M. MISRA) (S.K. GAULE) JUDICIAL MEMBER TECHNICAL MEMBER k.b./- Excise Appeal No. 452/2009 3