Custom, Excise & Service Tax Tribunal
M/S.Sri Balaji Metaliks (P) Ltd vs Commissioner Of Central Excise, ... on 18 December, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
EASTERN ZONAL BENCH: KOLKATA
Stay Petition No.SP-75244/14
&
Appeal No.EA-75172/14
(Arising out of Order-in-Appeal No.18/CE/B-II/2013 dated 05.04.2013 passed by the Commissioner(Appeals) of Central Excise, Customs & Service Tax, Bhubaneswar.)
FOR APPROVAL AND SIGNATURE
HONBLE DR. D.M. MISRA, 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
Authorative report or not?
3. Whether Their Lordship wishes to see the fair copy
of the Order?
4. Whether Order is to be circulated to the Departmental
Authorities?
M/s.Sri Balaji Metaliks (P) Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Customs & Service Tax, BBSR-II
Respondent (s)
Appearance:
Shri B.N.Chattopadhyay, Consultant for the Appellant (s) Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue (s) CORAM:
Honble Dr. D.M. Misra, Member(Judicial) Date of Hearing/Decision :- 18.12.2015 Date of Pronouncement :- 18.12.2015 ORDER NO.FO/A/75806/2015 & SO/76500/2015 Per Dr. D.M. Misra.
1. This stay application is filed seeking waiver of duty of Rs.2.33 Lakhs and equal amount of penalty imposed under section 11AC of Central Excise Act, 1944.
2. The ld.Consultant for the applicant submits that during the course of adjudication, the ld.adjudicating authority disallowed Cenvat Credit of Rs.2,33,618/- imposing equivalent penalty under Rule 15 read with Section 11AC of Central Excise Act; also, he has allowed Cenvat Credit of Rs.16,372/-. Aggrieved by the same, the department preferred an appeal before the ld.Commissioner(Appeals), who, in turn upheld the order of the adjudicating authority.
3. The ld.Consultant fairly submits that they have not filed any appeal against the adjudicating authoritys order before the ld.Commissioner(Appeals). He submits that they may be allowed to withdraw the present appeal.
4. The ld.AR for the Revenue reiterated the findings of the ld.Commissioner(Appeals). He has no objection for withdrawal of the appeal.
5. In the above circumstances, the Appeal is dismissed as withdrawn. Stay Petition disposed of.
(Pronounced and dictated in the open court.) SD/ (D.M.MISRA) MEMBER(JUDICIAL) sm 2 Appeal No.EA-75172/14