M/S. Zenithfibers Limited vs Commissioner Of Central Excise & S.T., ...
- CitationAppeal No. : C/12728/2014
Ratio decidendi
The rule this decision rests on
The issue of payment of MOT charges during office hours is governed by the Larger Bench decision of this Tribunal in Commissioner of Central Excise & S.T., Rajkot vs. Reliance Industries Limited; where the issue in the appeal is covered by that Larger Bench decision, the Tribunal is bound to follow it, and the appeal is to be allowed with consequential relief.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIA-VAD-EXCUS-001-APP-108-2014-15 dated 15.05.2014, Passed by Commissioner (Appeals) Central Excise, & S.T., Vadodara )
M/s. Zenithfibers Limited : Appellant (s)
VERSUS
Commissioner of Central Excise & S.T., Vadodara : Respondent (s)
Represented by :
For Appellant (s) : Shri Mihir Pathak, Advocate For Respondent (s) : Shri T.K. Sikdar, Authorised Representative
For approval and signature :
Mr. H.K. Thakur, 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. H.K. Thakur, Honble Member (Technical)
Date of Hearing / Decision : 22.05.2015
ORDER No. A/10636 / 2015 Dated 22.05.2015
Per : Mr. H.K. Thakur;
When this case was called out for hearing, Shri Mihir Pathak (Advocate) appearing on behalf of the appellant argued that the issue involved in this case is payment of MOT charges during office hours. He relied upon the Larger Bench decision of this Bench in the case of Commissioner of Central Excise & S.T., Rajkot vs. Reliance Industries Limited [2013 (294) ELT 403 (Tri. LB)] and also the case law of Delhi High Court in the case of Commissioner of Central Excise vs. Sigma Corporation India Pvt. Limited [2013 (293) ELT 649 (Del.)].
2. Heard both sides and perused the case records. As the issue involved in this appeal is covered by the Larger Bench judgment of this Bench in the case of Commissioner of Central Excise & S.T., Rajkot vs. Reliance Industries Limited (supra), therefore, respectfully following the settled proposition of law, appeal filed by the appellant is allowed with consequential relief. (Order dictated and pronounced in the Court)
(H.K. Thakur) Member (Technical) .KL
2
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