Custom, Excise & Service Tax Tribunal
M/S. Auto Controls Pvt. Ltd vs Commissioner Of Central Excise, ... on 29 June, 2010
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-DB Excise Appeal No.E/1201/05 [Arising out of Order-in-Appeal No.88-89/CE/CHD/04 dated 30.01.04 passed by the Commissioner of Central Excise, Chandigarh]. For approval and signature: Honble Dr.Chittaranjan Satapathy,Member(Technical) Honble Mr.Ashok Jindal, Member (Judicial) 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 Their Lordships wish to see the fair copy of the Order? 4 Whether Order is to be circulated to the Departmental authorities? M/s. Auto Controls Pvt. Ltd. Appellant Vs. Commissioner of Central Excise, Chandigarh Respondent
Present for the Appellant :Shri.Rajesh Kumar, Advocate Present for the Respondent :Shri.B.L. Soni, DR Coram:Honble Dr.Chittaranjan Satapathy,Member(Technical) Honble Mr.Ashok Jindal, Member (Judicial) Date of Hearing: 29.6.2010 Date of Decision: 29.6.2010 ORDER NO. _______________ DATED:29.6.2010 PER: Dr.Chittaranjan Satapathy Heard both sides. The ld. Advocate states that in principle, the authorities below have agreed to allow the claim of discounts subject to production of the necessary certificates from a Chartered Accountant. He also states that the necessary certificate has been produced but this has been overlooked and claim for deduction has been disallowed.
2. We have also heard the ld. DR who has gone through the copies of the Chartered Accountants Certificate produced by the appellant. He fairly agree that the matter should go back to authorities below. The Authorities below will consider the claim of deduction with reference to the certificate produced.
3. Accordingly, with the consent of both sides, we set aside the impugned order and remand the matter to the Original Authority for re-examination of the case with reference to the certificates from Chartered Accountants submitted by the appellants and to expeditiously decide the case and pass a fresh order. The Original Authority shall also grant an opportunity of hearing to the appellants before passing a fresh order. Appeal is allowed by way of remand. (Dictated & Pronounced in the Open Court) (DR.CHITTARANJAN SATAPATHY) MEMBER (TECHNICAL) (ASHOK JINDAL) MEMBER (JUDICIAL) Anita