Custom, Excise & Service Tax Tribunal
M/S. Madras Cements Ltd vs Cce, Chennai on 24 June, 2011
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. E/648/2010
(Arising out of Order-in-Appeal No. 7/2010 (M-IV)(D) dated 16.7.2010 passed by the Commissioner of Central Excise (Appeals), Chennai)
M/s. Madras Cements Ltd. Appellants
Vs.
CCE, Chennai Respondent
Appearance Shri R. Parthasarathy, Consultant for the Appellants Ms. Indira Sisupal, JDR for the Respondent CORAM Honble Dr. Chittaranjan Satapathy, Technical Member Date of Hearing: 24.06.2011 Date of Decision: 24.06.2011 Final Order No. ____________ Heard both sides.
2. In this case in the first round of appeal the lower appellate authority had remanded the matter for determining the amount of refund admissible to the appellants after computing the value applying Rule 7 of the Central Excise (Valuation) Rules, 2000. The Department does not dispute the applicability of the said Rule 7. The subsequent order passed by the lower appellate authority also does not dispute the applicability of Rule 7. Yet in the subsequent order against which this appeal has been filed before the Tribunal, the lower appellate authority states that the method adopted by the original authority is contrary to Rule 7. But he has not calculated the amount which would be correct and in accordance with the said Rule 7. Under the circumstances, merely setting aside the original order and leaving the vacuum cannot be approved particularly when the appellants have already received the refund amount in pursuance of the original order way back in August 2008. The way the impugned order is worded saying the OIO is set aside and the appeal is allowed, the same cannot be implemented. Hence the impugned Order-in-Appeal is set aside and the matter is remanded to the lower appellate authority to compute the correct value in accordance with the said Rule 7 and also to correctly determine the amount of refund due to the appellants. The appeal is thus allowed by way of remand in the above terms. (Dictated and pronounced in open court) (Dr. Chittaranjan Satapathy) Technical Member Rex ??
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