D.B. Central Excise Appeal No. 96 of 2009. Case: Union of India Vs Stainless India Ltd. Rajasthan High Court
| Case Number | D.B. Central Excise Appeal No. 96 of 2009 |
| Counsel | For Appellant: Shri M.S. Godara And Vineet Kumar Mathur, And For Respondent: M/S. Lalit Pareek And Shri Dinesh Mehta. |
| Judges | Dinesh Maheshwari and C.M. Totla, JJ. |
| Issue | Central Excise |
| Citation | 2011 (273) ELT 46 (Raj) |
| Judgement Date | December 18, 2010 |
| Court | Rajasthan High Court |
Order:
By The Court, (At Jodhpur)
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By Way Of This Appeal Under Section 35-G Of The Central Excise Act, 1944 (''The Act''), The Appellant-Revenue Seeks To Question The Final Order Dated 3-10-2007 As Passed By The Customs, Excise And Service Tax Appellate Tribunal, Principal Bench, New Delhi (''The Tribunal'') In Excise Appeal No. 3599/2005-Sm(Br) [2008 (222) ELT 210 (Tribunal)] Whereby The Tribunal Dismissed The Appeal Preferred By The Revenue And Affirmed The Order Dated 31-8-2005 Passed By The Commissioner (Appeal-Ii), Customs And Central Excise, Jaipur In Appeal No. 488 (Hks) Ce/Jpr-Ii/2005.
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Briefly Put, The Relevant Facts And Background Aspects Of The Matter Are That The Assessee Stainless India Limited, Tanawada, Jodhpur Had Cleared S.S. Flats Falling Under Sub-Heading No. 7220.10 Of Central Excise Tariff Act, 1985 Without Payment Of Duty In Terms Of The Notification No. 42/2001-C.E. (N.T.), Dated 26-6-2001 To Rama Sheet Pvt. Ltd. For Conversion Into S.S. Cold Rolled Patta On Job Work Basis. These S.S. Cold Rolled Pattas Were Also Cleared Without Payment Of Duty For Manufacture Of S.S. Utensils On Job Work Basis To M/S. J.K. Industries, Thane Which Were Ultimately Cleared For Export By The Assessee From The Premises Of The Said M/S. J.K. Industries. It Had Been The Case Of The Assessee That The Requisite Permission In This Regard Had Been Obtained From The Jurisdictional Deputy Commissioner In Terms Of The Said Notification Dated 26-6-2001 Read With The Board''s Circular No. 106/17/95-Cx., Dated 2-3-1995. However, The Proceedings Were Initiated Against The Assessee On The Ground That The Procedure Followed By Them Was Not In Terms Of The Notification Dated 26-6-2001. The Adjudicating Authority Observed That The Assessee Had Not Procured Excisable Goods Under The Relevant Provisions And Hence, Applicability Of The Provisions Of Rule 19(2) And 19(3) As Well As Notification Dated 26-6-2001 Was Ruled Out; And, Accordingly, A Demand Of Rs. 3,47,356/- Was Confirmed Under The Impugned Order Dated 27-4-2005.
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Aggrieved By The Order Dated 27-4-2005, The Assessee Preferred An Appeal Before The Commissioner (Appeals) And Contended That Clearance Of S.S. Flats Took Place As Per The Permission Given By The Concerned Authority; That They Had Already Filed The Proof Of Export In The Jurisdictional Range Office In Respect Of S.S. Utensils From The Premises Of M/S. J.K. Industries; And That Since The Export Of S.S...
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Appeal Nos. E/11955-11959/2014, Application Nos. E/MA(Extn)/10036-10040/2015 (Arising out of OIO-DMN-EXCUS-000-COM-032-13-14 dated 27.02.2014, passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, Daman) and Order Nos. A/11417-11421/2015. Case: Tropical Clothing Company Pvt. Limited Vs Commissioner of Central Excise & S.T.. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
...284 (Tri. Del.) (c) Commissioner v. Nahar Industrial Enterprises Limited 2011 (268) ELT A50 (SC) (d) UOI v. Stainless India Limited 2011 (273) ELT 46 (Raj) (e) Merry v. CCE, Mumbai 2008 (226) ELT 422 (Tri. (f) Aromatic & Allied Chemicals v. CCE, Meerut 2009 (245) ELT 499 (Tri. Del.) (g)......
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Appeal Nos. E/11955-11959/2014, Application Nos. E/MA(Extn)/10036-10040/2015 (Arising out of OIO-DMN-EXCUS-000-COM-032-13-14 dated 27.02.2014, passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, Daman) and Order Nos. A/11417-11421/2015. Case: Tropical Clothing Company Pvt. Limited Vs Commissioner of Central Excise & S.T.. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
...284 (Tri. Del.) (c) Commissioner v. Nahar Industrial Enterprises Limited 2011 (268) ELT A50 (SC) (d) UOI v. Stainless India Limited 2011 (273) ELT 46 (Raj) (e) Merry v. CCE, Mumbai 2008 (226) ELT 422 (Tri. (f) Aromatic & Allied Chemicals v. CCE, Meerut 2009 (245) ELT 499 (Tri. Del.) (g)......