Commissioner Of Central Excise vs M/S Anjani Fabrics Ltd

Customs Excise and Service Tax Appellate Tribunal2 July 2015

CitationAppeal No. : E/1302/2007

Ratio decidendi

The rule this decision rests on

Where a question of admissibility under a particular entry of an exemption notification has been answered by a Larger Bench of the Tribunal in favour of the assessee, a Division Bench of the Tribunal is bound by that decision and must follow it in deciding an identical issue, and the Revenue's appeal raising the same question fails accordingly.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,West Zonal Bench, Ahmedabad*****Appeal No. : E/1302/2007

[ Arising out of OIA-296/AI/2007-AHD-I- dtd 28.8.2007 Passed by Commissioner of Central Excise-AHMEDABAD-I ]

Commissioner of Central Excise-

AHMEDABAD-I - Appellant(s)

M/s Anjani Fabrics Ltd - Respondent (s)

Represented by :

For Assessee : Shri Paritosh Gupta, Advocate

For Revenue : Shri Alok Srivastava, Authorised Representative

For approval and signature :

Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Honble Member (Technical)

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 should be released under Rule 27 of 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 Departmental authorities?

Yes

CORAM :

Mr. P.K. Das, Hon'ble Member (Judicial) Mr. P.M. Saleem, Honble Member (Technical)

Date of Hearing / Decision : 2/7/2015

ORDER No. A/11016 / 2015 dtd 2/7/2015

Per : Mr.P.K. Das,

Revenue filed this appeal against order of Commissioner (Appeal), where the adjudication order was set aside.

2. After hearing both the sides and on perusal of records, we find that the respondents were engaged in the manufacture of processed knitted/crocheted cotton fabrics classifiable under Chapter 60 of the Schedule to the Central Excise Tariff Act 1985. The issue involved is eligibility of the benefit of the Notification No 4/2002-CU dtd 1.3.2002 vide Sr No 12 exempts processed knitted/crocheted cotton fabric subject to fulfillment of the conditions.

3. We find that the issue is covered by the decision of the Larger Bench of the Tribunal in the case of M/s Arvind Products Ltd and Others vs CCE&ST, Ahmedabad, vide order No M/14403/2014 dtd 20.10.2014. It has been held that the reference regarding admissibility under Sr No 12 of exemption Notification No 14/2002-CE dtd 1.3.2002 has answered in favour of the appellant and against the Revenue. The Tribunal in the case of M/s Vishal Fabrics P Ltd & others vs CCE, Ahmedabad vide order No A/10323-10326/2015 dtd 13.4.2015 allowed the appeal on the identical issue.

4. In view of the above discussions, we do not find any reason to interfere the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected.

(Dictated and pronounced in the Court)

(P.M. Saleem) (P.K. Das) Member (Technical) Member (Judicial)

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