M/S. Best Dyeing vs C.C.E. Ludhiana
- CitationExcise Appeal No. E/3776/2005 -Ex[DB]
Ratio decidendi
The rule this decision rests on
The impugned order is set aside and the appeal allowed because the issue stands decided by the Larger Bench of the Tribunal in Arvind Products Ltd. v. CCE Ahmedabad; the Bench adopts that Larger Bench decision as binding on the question of whether the manufacturer must establish, for the concessional rate under Notification No. 14/2002-CE (the processed fabrics exemption subject to the condition that the grey fabrics suffered duty at the appropriate rate), that the grey fabrics bore duty at the appropriate rate.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-In-Appeal No. 57/CE/Appeal/Ldh/05 dated: 15.02.2005 passed by Commissioner (Appeals) Ludhiana]
For approval and signature:
Hon'ble Mr. Rakesh Kumar, Member (Technical)
Hon'ble Mr. S.K. Mohanty, 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. Best Dyeing ...Appellant
Vs.
C.C.E. Ludhiana Respondent
Appearance:
Mr. Vikrant Kackria, Advocate for the Appellants
Mr. M. S. Negi, DR for the Respondent
CORAM:
Hon'ble Mr. Rakesh Kumar, Member (Technical)
Hon'ble Mr. S.K. Mohanty, Member (Judicial)
Date of Hearing/decision.12.02.2015
FINAL ORDER NO. 50414 /2015-Ex(Br)
Per Rakesh Kumar (for the Bench):
In this case the appellant were manufacturing processed man fabrics out of grey man made fabrics procured from the market and were discharging duty liability on the processed fabrics at the concessional rate under notification no. 14/02-CE which was subject to condition that grey fabrics had suffered duty at the appropriate rate. The Department denied the exemption on the ground that the burden is on the manufacturer to produce the evidence to show that the grey fabrics had suffered duty at the appropriate rates. The Grey fabrics are also exempt from duty under the same notification (Serial No. 14) which was also subject to certain conditions specified in the notification.
2. Heard both the sides.
3. Both the sides agree that the issue involved in this case now stands decided by the Larger Bench of the Tribunal in the case of Arvind Products Ltd. Vs CCE Ahmadabad reported n2014 (310) ELT 515 Tri. LB. In view of this the impugned order is set aside and the appeal is allowed with consequential relief to the appellant.
(Dictated and pronounced in open court)
(Rakesh Kumar)
Member (Technical)
(S.K. Mohanty)
Member(Judicial)
Neha
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