Custom, Excise & Service Tax Tribunal
M/S. Cement Corpn. Of India Ltd vs Cce & St, Chandigarh on 10 June, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066 COURT NO. II E/Stay/57014/13 in appeal No. E/56529/13 [Arising out of Order-in-Original No. CHD-CEX-001-COM-66-67-12 dated 20.12.2012 passed by the Commissioner, Central Excise & Service Tax, Chandigarh] Date of Hearing/decision: 10th June, 2013 M/s. Cement Corpn. Of India Ltd., Appellant Versus CCE & ST, Chandigarh Respondent
Present for the Assessee : Shri Manoj Kumar Mishra, Advocate Present for the Revenue : Ms. Sweta Bector, A.R. Coram: Honble Shri D.N. Panda, Judicial Member Honble Shri Rakesh Kumar, Technical Member FINAL ORDER NO. 56571/2013 Per D.N. Panda Learned Counsel fairly states that the issue involve ed in the present appeal was also subject matter of appeal in the case of Associated Cement Co. Ltd. decided by the Tribunal on 7th March, 2006 as reported in 2006(206) ELT 329 (Tri.-Del.). The decision of the Tribunal against the appellant has been appealed before Apex Court and that has been admitted on 17.7.2006 in civil appeal No. 2793/206.
2. In view of the decision of the Tribunal in the case of Associated Cement Co. Ltd. (supra) following consistency and judicial discipline this appeal is also dismissed on the principal ground which was the subject matter of scrutiny before the Tribunal in the above cited decision. In the result, both stay application and appeal are dismissed.
(Dictated & pronounced in the Open Court.)
(RAKESH KUMAR) (D.N. PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
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E/S/57014/13 in & E/56529/13