Custom, Excise & Service Tax Tribunal
Commissioner Of Central Exise, ... vs M/S. R.V. Steels on 30 January, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
E/00140/2009
[Arising out of Order-in-Appeal No.76/2008 (M-II), dated 16.09.2008 passed by the Commissioner of Central Excise (Appeals), Chennai]
COMMISSIONER OF CENTRAL EXISE, CHENNAI-II
APPELLANT
Versus
M/s. R.V. STEELS
RESPONDENT
Appearance:
For the Appellant Shri M. Rammohan Rao DC(AR) For the Respondent None CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 30-01-2015 FINAL ORDER NO. 40113 / 2015 Per D.N. Panda:
None appeared on behalf of the respondent.
2. Revenue is right to say that if the respondent provides copies of bill of entries attested by authorised officer, there shall be no hesitation to re-examine the issue and appropriate Cenvat credit admissible. Respondent has the bill of entry attested by a non-designated officer. Therefore, it is not permissible. It is further submission of Revenue that photocopy is also not allowed for consideration. But, the contrary finding of the learned Commissioner (Appeals) is that the receipt of the goods into the appellants factory and use thereof for the intended purpose remain undoubted.
3. On the aforesaid circumstances, if the respondent gets an opportunity, to get the bill of entries attested by the designated officer and explains the reasons why original bills could not be produced to the satisfaction of the learned Commissioner (Appeals) that authority shall reconsider the issue afresh taking into consideration the grounds of appeal of Revenue as well as submission of the respondent and shall pass appropriate order.
4. In the result, the appeal is remitted to Commissioner (Appeals). In absence of any fresh ground specifically raising grievance against order of the Commissioner (Appeals), mere support thereto does not given rise to any cause for the cross objection. For which that is dismissed. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 06-02-2015 DRAFT Remarks I II III Date of dictation 30.01.2015 Draft Order - Date of typing 04/02/2015 Fair Order Typing 06.01.2015 Date of number and date of dispatch 09.02.2015 4 E/00140/2009