Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise ... vs Rashi Granites Exports India Pvt Ltd on 9 October, 2015
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: E/20544/2015-SM [Arising out of Order-in-Appeal No. 731-2014 dated 21/11/2014 passed by Commissioner of Central Excise , BANGALORE-I( Appeal) ] For approval and signature: HON'BLE SMT. ARCHANA WADHWA, 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? No 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? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes Commissioner of Central Excise ,Customs and Service Tax Bangalore-i POST BOX NO 5400...CR BUILDINGS, BANGALORE, - 560001 Appellant(s) Versus Rashi Granites Exports India Pvt Ltd 100% Eou, No 117-118, Bommasandra Industrial Area, 4th Phase, Hosur Road BANGALORE - 560099 KARNATAKA Respondent(s)
Appearance:
Shri Mohd. Yousaf, Addl. Commissioner(AR) For the Appellant Shri B. Venugopal, Advocate For the Respondent Date of Hearing: 09/10/2015 Date of Decision: 09/10/2015 CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER Final Order No. 22027 / 2015 Per : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner(Appeals) vide which he has remanded the matter to the original adjudicating authority for recalculation of the refund claimed by the respondent in terms of the provisions of Rule 5 of CENVAT Credit Rules, Revenue has filed the present appeal. The grievance of the Revenue is as regards limitation aspect as also the fact that some of the decisions relied upon by the Commissioner(Appeals) stand reversed by the higher appellate forums.
2. Both sides agree that the remand made by the Commissioner(Appeals) can be converted into a open remand with all the issues left open, to be decided by the original adjudicating authority in accordance with law holding the field as on date.
3. In view of the above, I allow the Revenues appeal to the extent that the remand proceedings, which are reported to be pending before the original adjudicating authority would be considered as open remand and not bound by the observations and findings of Commissioner(Appeals). Revenues appeal is disposed of in above terms. (Order pronounced and dictated in open court) ARCHANA WADHWA JUDICIAL MEMBER Raja.
3