Commissioner Of Central Exise, ... vs M/S. R.V. Steels
- CitationAppeal No.76/2008 (M-II), dated 16.09.2008 passed by the Commissioner of Central Excise
Ratio decidendi
The rule this decision rests on
Where the claimant's Cenvat credit depends on bill of entry copies, copies attested by a non-designated officer are not acceptable for allowing the credit, and the authority may re-examine the credit claim and allow it if the claimant produces bill of entries attested by a designated officer and explains to the satisfaction of the Commissioner (Appeals) why the originals could not be produced. A Revenue appeal that is remitted for fresh consideration does not admit a cross-objection by the respondent that raises no fresh ground against the impugned order; in the absence of any such ground, the cross-objection is dismissed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[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
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