KRAP CHEM P. LTD. AND ORS. Vs. COMMISSIONER, CENTRAL EXCISE & SERVICE TAX
LAWS(CE)-2015-8-28
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on August 28,2015

Krap Chem P. Ltd. And Ors. Appellant
VERSUS
Commissioner, Central Excise And Service Tax Respondents

JUDGEMENT

P.K.DAS, J. - (1.)This Larger Bench is constituted in terms of Order dt. 01.05.2015 of the Hon'ble Supreme Court in Civil Appeal Nos. 1194 -1195 of 2005 with Civil Appeal Nos. 5659 -5662 of 2008 in the case of Commissioner of Customs & Central Excise, Vs M/s. Kraps Chem Pvt. Ltd. & Another. By the said Order, the Hon'ble Supreme Court set aside the impugned orders passed by the Tribunal and remanded the case back to the Tribunal with the direction that the matter shall be decided by the Larger Bench.
(2.)The learned Authorised Representative on behalf of the Revenue raised a preliminary issue insofar as the Hon'ble Supreme Court directed the Larger Bench to decide the conflict of opinion between two Division Benches of the Tribunal in the case of M/s. Hindustan Gum & Chemicals Ltd. Vs CCE, Ahmedabad -II [ : 2004 (163) ELT 196 (Tri -Del)] in favour of the Assessee and M/s. Dilip Gum Industries Vs CCE Rajkot [ : 2004 (174) ELT 371 (Tri -Mum)] in favour of the Revenue. The learned Authorised Representative submits that in the case of M/s. Hindustan Gums & Chemicals Ltd. (supra), the Revenue filed appeal before Hon'ble Supreme Court, and the matter was remanded to the Tribunal by the Hon'ble Supreme Court, to decide afresh as reported in : 2011 (272) ELT 326 (SC) (CCE Ahmedabad Vs M/s. Hindustan Gum & Chemicals Ltd.). It is submitted that the Tribunal already passed the order in de -novo proceedings as reported in [ : 2012 (279) ELT 535 (Tri -Del)] (M/s. Hindustan Gum & Chemicals Ltd. Vs CCE Ahmedabad), (hereinafter referred to as Hindustan Gums & Chemicals Ltd. 2012), in favour of the Revenue. Thus, there is no difference of opinion of co -ordinate Benches of the Tribunal and therefore, the matter may be transferred to the Division Bench to pass appropriate order.
(3.)On the other hand, the learned Advocates on behalf of the Appellants submit that in the said decisions, the Division Bench had not examined the law in proper manner and the Larger Bench should hear the appeals. It is also contended that the Hon'ble Supreme Court directed the Larger Bench to decide the matter and therefore, it should not be sent back to Division Bench. On perusal of the order of Hon'ble Supreme Court, we find that the Hon'ble Supreme Court set aside the impugned orders and directed that the matter shall be decided by the Larger Bench within six months from that date. So, we proceed to decide the appeals as per direction of the Hon'ble Supreme Court.
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