Custom, Excise & Service Tax Tribunal
Cce, Jalandhar vs M/S. Leader Engineering Works on 29 June, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-DB Excise Appeal No.1202/05-Ex. Br. [Arising out of Order-in-Original No.28/CE/JAL/2004 dated 27.02.2004 passed by the Commissioner of Central Excise, Chandigarh]. For approval and signature: Honble Dr.Chittaranjan Satapathy,Member(Technical) Honble Mr.Ashok Jindal, 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 Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? CCE, Jalandhar Appellant Vs. M/s. Leader Engineering Works Respondent
Present for the Appellant :Shri.B.L. Soni, DR Present for the Respondent :Shri.Sudhir Malhotra, Advocate Coram:Honble Dr.Chittaranjan Satapathy,Member(Technical) Honble Mr.Ashok Jindal, Member (Judicial) Date of Hearing: 29.6.2010 Date of Decision: 29.6.2010 ORDER NO. _______________ DATED:29.6.2010 PER: Dr.Chittaranjan Satapathy Heard both sides.
2. The respondents have reversed 8% of the value of the exempted goods supplied to Indian Navy but have charged 8% from their customers. The Department has demanded the impugned amount amounting to 8% of the value of exempted goods under section 11D of the Central Excise Act 1944. The issue involved in this case stands settled in favour of the respondents by the order of the Larger Bench in the case of Unison Metals Ltd. vs. Commissioner of Central Excise, Ahmadabad-I reported in 2006 (204) ELT 223 (Trib.- LB). As such, the Departments appeal requires to be dismissed. We order accordingly.
(Dictated & Pronounced in the Open Court) (DR.CHITTARANJAN SATAPATHY) MEMBER (TECHNICAL) (ASHOK JINDAL) MEMBER (JUDICIAL) Anita