Custom, Excise & Service Tax Tribunal
M/S. Titan Paints & Chemicals Limited vs Cce, Coimbatore on 21 March, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
Appeal Nos. E/40596/2013 and E/42257/2013
(Arising out of Order-in-Appeal No.313/2012 dated 17.12.2012 and Order-in-Appeal No. 246/2013 dated 7.8.2013 passed by the Commissioner of Central Excise (Appeals), Coimbatore)
M/s. Titan Paints & Chemicals Limited Appellant
Vs.
CCE, Coimbatore Respondent
Appearance Shri M. Saravanan, Consultant for the Appellant Shri Anbselvan, Superintendent (AR) for the Respondent CORAM Honble Shri D.N. Panda, Judicial Member Date of Hearing / Decision: 21.03.2016 Final Order No. 40497-40498 / 2016 Both sides agree that if the matter goes back, the authority shall follow the decision of this Tribunal made vide Final Order No. 40353 to 40379/2016 dated 2.2.2016 in the case of CCE, Chennai II Vs. M/s. Lucas TVS Ltd. and granting fair opportunity of hearing to the appellant shall dispose of the matter. It may be stated that as has been already ordered in the aforesaid case, the authority shall do the needful following due course of justice. There shall be no penalty as has been ordered in the batch of cases involved in the final order.
2. In the result, both the appeals are remanded to the adjudicating authority. (Dictated and pronounced in open court) (D.N. Panda) Judicial Member Rex 2