Custom, Excise & Service Tax Tribunal
Cce, Chennai I vs M/S. Sanmar Speciality Chemicals Ltd on 27 March, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal No. E/353/2006
(Arising out of Order-in-Appeal No. 11/2006 (M-III) dated 27.1.2006 passed by the Commissioner of Central Excise (Appeals), Chennai)
For approval and signature:
Honble Shri P.K. Das, Judicial Member
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 the Members wish to see the fair copy of the Order?
4. Whether Order is to be circulated to the Departmental authorities?
CCE, Chennai I Appellant
Vs.
M/s. Sanmar Speciality Chemicals Ltd. Respondent
Appearance Shri M. Rammohan Rao, DC (AR), for the Appellant Ms. Nandita, Advocate for the Respondent CORAM Honble Shri P.K. Das, Judicial Member Date of Hearing: 27.03.2014 Date of Decision: 27.03.2014 Final Order No.40234/2014 Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the adjudication order was set aside and allowed the credit of Rs.26,771/- by following the Larger Bench decision of the Tribunal in the case of Sterlite Industries (India) Ltd. Vs. CCE 2005 (182) ELT 553 (Tri. LB).
2. After considering the amount involved, I do not find any reason to entertain the appeal as per proviso to Section 35B(1) of the Central Excise Act, 1944. Accordingly, the appeal is dismissed. (Dictated and pronounced in open court) (P.K. Das) Judicial Member Rex 2