M/S Interkiln Ceramics Ltd vs Commissioner, Central Excise & Service ...

Appeal No.E/1183/2011 [Arising out of OIA No.115/2011(Ahd-III)Dsingh/Commr(A)/Ahd, dt.07.07.2011, passed by Commissioner (Appeals), Central Excise & Service Tax, Ahmedabad]

M/s Interkiln Ceramics Ltd Appellant

Vs

Commissioner, Central Excise & Service Tax, Ahmedabad-III Respondent

Represented by:

For Appellant: Shri Vijay B. Joshi, Advocate For Respondent: Shri L. Tendupatra, Authorised Representative

For approval and signature:

Honble Mr. P.K. Das, Member (Judicial)

1. Whether Press Reporters may be allowed to see the No 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 Seen the order?

4. Whether order is to be circulated to the Departmental Yes authorities?

CORAM:

HONBLE MR. P.K. DAS, MEMBER (JUDICIAL)

Date of Hearing/Decision:26.03.2015

Order No. A/10281/2015, dt.26.03.2015

Per: P.K. Das

1. After hearing both the sides and on perusal of the records, I find that the Tribunal by Final Order No.A/1703/WZB/AHD/2010, dt.27.09.2010, remanded the matter to the Adjudicating authority so as to enable the Appellant to produce the copy of the relevant Bills of Entry before the Adjudicating authority.

2. The learned Advocate appearing on behalf of the Appellant submits that the Adjudicating authority confirmed the denial of CENVAT Credit of Rs.31,49,444.00. He submits that they have produced the documents in respect of two Bills of Entry before the Commissioner (Appeals) and the Adjudication order was modified to that extent and the CENVAT Credit was denied to Rs.6,88,010.00 along with interest and penalty. He fairly submits that after passing of the impugned order of the Commissioner (Appeals), they obtained a certificate in lieu of lost / misplaced/ destroyed/ mutilated Bill of Entry dt.25.06.2011 from the Customs authorities. He drew the attention of the Bench to the said certificate. I find that the Appellant received a certificate in respect of Bills of Entry to the amount of Rs.6,88,010.00.

3. In view of that, the matter is remanded to the Adjudicating authority for verification of the certificate and to decide the matter afresh. Needless to say that the Adjudicating authority shall give proper opportunity of hearing before decision. The appeal filed by the Appellant is allowed by way of remand.

(Dictated & Pronounced in Court)

(P.K. Das) Member (Judicial)

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