M/s. Gujarat Dyestuff Industries Vs Commissioner of Central Excise & S.T., Vadodara

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL,

West Zonal Bench, Ahmedabad

Appeal No.                   :           C/10152/2013,  C/10187/2013

Arising out of    :           OIA-No. PJ-375-377-VDR-I-2012  dated 26/12/2012

Passed by                     :            Commr. (Appeals) C. Excise & Customs, Vadodara

For approval and signature :

Mr. M.V. Ravindran, Hon ble Member (Judicial)

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

Appellant (s)     :           M/s. Gujarat Dyestuff Industries

                                                            M/s. Baroda Textile Effects Pvt. Limited 

                                                           

Represented by            :           Shri Dhaval K. Shah, Advocate 

Respondent (s) :           Commissioner of Central Excise & S.T., Vadodara          

Represented by            :           Shri K.J. Kinariwalla, A.R. 

CORAM :

Mr. M.V. Ravindran, Hon ble Member (Judicial)

                                                           

                                                            Date of Hearing / Decision :  25.07.2014

ORDER No.A/11430-11431/2014 Dated 25.07.2014

             Per :  Mr. M.V. Ravindran;

            When these two appeals were called out, learned departmental representative fairly submits that the issue is now covered by Larger Bench decision of the Tribunal in the case of Reliance Industries Limited.  It is his submission that the issue is recovery of MOT charges.

2.         On perusal of the records and perusal of the Larger Bench decision, I find it so.  As the issue is covered by the Larger Bench decision of the Tribunal, I set-aside the impugned orders and allow the appeals with consequential relief, if any.

(Dictated and pronounced in the Court)

                                                                                                        (M.V. Ravindran) 

                                                                                                         Member (Judicial) 

KL...