Cce, Noida vs M/S.Dharampal Satyapal Ltd
- CitationAppeal No. E/54785/2014-ST-SM
Ratio decidendi
The rule this decision rests on
The Tribunal held that, where the issue is covered by its own earlier decision in the same assessee's case, the appeal is to be decided in accordance with that decision, and the Revenue's appeal against the Commissioner (Appeals)'s setting aside of the appropriation of a sanctioned rebate claim is dismissed on that basis.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIA No.NOI/EXCUS/000/APPL/100-104/14 dt.22.5.2014 passed by CCE(A), Noida)
Date of Hearing/Decision 03.08.2015
For approval & Signature:
Honble Smt.Sulekha Beevi C.S., Member (Judicial)
1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3. Whether their Lordships wish to see the fair copy of the order? seen 4. Whether order is to be circulated to the Department Authorities? Yes
CCE, Noida Appellant
Vs.
M/s.Dharampal Satyapal Ltd. Respondent
Appearance:
Present for the Appellant: Shri G.R.Singh, DR
Present for the Respondent: Shri T.R.Rustogi, Advocate
Coram: Honble Smt.Sulekha Beevi C.S., Member (Judicial)
Final Order No.52527/2015
Per: Sulekha Beevi C.S.
The Revenue is in appeal challenging the impugned order which set aside the appropriation of rebate sanctioned by the primary adjudicating authority.
2. The respondent filed claim of rebate against export. The adjudicating authority though sanctioned the same, ordered for appropriation of the amount towards the demand pending against the appellant. Against this, the respondent assessee filed appeal before the Commissioner (Appeals) who allowed in favour of the assessee and set aside the appropriation of the sanctioned rebate claim.
3. Learned Counsel for the respondent submitted that the issue is covered by the decision rendered by the Tribunal in the Final Order NoA50884/2015-SM dated 17.3.3015 in similar matter. He produced the copy of the order. The appeal filed by Revenue is dismissed by this Final Order.
4. I find that the issue is covered by the decision of the Tribunal in the above Final Order of the assessees own case. In view of the above decision, the appeal is dismissed.
(pronounced & dictated in the open court)
(Sulekha Beevi C.S.)
Member (Judicial)
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