Customs, Excise and Gold Tribunal - Calcutta
Cce, Jsr. vs Usha Martin Indus. And Others on 16 July, 2001
ORDER
Smt. Archana Wadhwa
1. The short point involved in the present appeals of the Revenue is as to whether the respondents can be considered to be manufacturers of MTMS drums and polyethylene jars in which the dutiable inputs were received by them and which have been emptied in their factory by utilisation of the contents of the said drums or zars.
2. After hearing both the sides duly represented by Shri V.K. Chaturvedi, ld. SDR and Shri S.K. Bagaria, ld. adv. and after going through the impugned order of the Commissioner (Appeals) we find that the appellate authority has held in favour of the respondents by following the Tribunal's order in the case of G.D. Seni v. CCE, Jsr. -2001 (42) (CEGAT). Ld. SDR agrees that the ratio of the decision is fully applicable to the facts of the instant case but submits that the appeal against the same stands admitted by the Hon'ble Supreme Court. However, we find that from the Supreme Court's order admitting the appeal filed by the Revenue, as reported in 2001 (45) RLT F-1 that no stay has been granted to the Revenue. As such we find that the Commissioner (Appeals) has rightly followed the Tribunal's order and no fault can be found with the same. In view of this, we reject the both the appeals filed by the Revenue.
Dictated in the court.