Tfl Quinn India Pvt. Ltd vs Commissioner Of Customs ,Central ...

Customs Excise and Service Tax Appellate Tribunal16 July 2015

CitationAppeal No. 258-2012 dated 19/12/2012 passed by Commissioner of Customs & Central Excise , H

Ratio decidendi

The rule this decision rests on

The ratio rests on following a binding precedent: where the Tribunal's Larger Bench has decided that education cess is not payable on domestic tariff area clearances made by a 100% EOU, and the same question is already settled in the appellant's own earlier appeal, the Tribunal is bound to apply that decision, set aside the impugned order and allow the appeal with consequential relief.

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

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREApplication(s) Involved:E/MISC/28524/2013 in E/25545/2013-DBAppeal(s) Involved:E/25545/2013-DB

[Arising out of Order-in-Appeal No. 258-2012 dated 19/12/2012 passed by Commissioner of Customs & Central Excise , HYDERABAD-II( Appeal) ]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

1 Whether Press Reporters 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 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? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

TFL Quinn India Pvt. Ltd Tfl Estate, Bachupally Village, Near Miyapur HYDERABAD DIST - 500090 AP Appellant(s)

Versus

Commissioner of Customs ,Central Excise and Service Tax HYDERABAD-IV NULL POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Respondent(s)

Appearance:

Shri Raghavendra, Advocate For the Appellant

Shri S.K. Singh, Commissioner(AR) For the Respondent

Date of Hearing: 16/07/2015

Date of Decision: 16/07/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21660 / 2015

Per : ARCHANA WADHWA

The application stands filed for early disposal of the appeal on the ground that the issue of payment of education cess on the DTA clearances made by a 100% EOU stands decided by the Larger Bench decision of the Tribunal in the case of Kumar Arch Tech Pvt. Ltd. Vs. CCE, Jaipur II [2013-TIOL-614-CESTAT-DEL-LB].

2. At this stage, we find that the said Larger Bench decision of the Tribunal stands followed in the appellants own case for the earlier period and vide Final Order No.27133/2013 dt. 16/12/2013 and the appeal stands allowed. Learned AR agrees that the issue is covered by the Larger Bench decision as also in the earlier decision of the Tribunal in the appellants own case.

3. By following the same, we set aside the impugned order and allow the appeal with consequential relief to the appellant. Early hearing application also gets disposed of. (Order pronounced and dictated in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER ARCHANA WADHWA JUDICIAL MEMBER

Raja..

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