M/S. Nilgiris District Cooperative Milk Producers Union Ltd. Vs. Cce, Coimbatore - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/941893 |
| Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Decided On | Dec-22-2010 |
| Case Number |
Appeal No. E/152/2004 (Arising out of Order-in-Appeal No.267/2003-CE
(SLM) dated 21.11.2003 pas |
| Judge | THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE-PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| Appellant | M/S. Nilgiris District Cooperative Milk Producers Union Ltd. |
| Respondent | Cce, Coimbatore |
| Advocates: | Shri R.J. Pillai, Consultant, for the Appellants. Shri T.H. Rao, SDR for the Respondent. |
Excerpt:
per jyoti balasundaram in this case, for the period between 30.10.1987 and 31.12.1988, units registered with the dgtd were not entitled to the benefit of ssi exemption in terms of notification no.175/86-ce dated 1.3.1986. for the period, both prior and subsequent to the period in dispute, benefit was available to such units. the demand has been confirmed on the ground that the assessee-unit was registered with the dgtd. 2. on hearing both sides against the demand, we find that the issue in dispute stands settled by the decision of the apex court in cce vs. gorakhpur oxygen pvt. ltd. - 2003 (158) elt a280 (sc). the apex court has upheld the tribunal’s decision reported in 2002 (149) elt 987 holding that even though the assessee-company was registered with dgtd, it was entitled to.....
Judgment:Per Jyoti Balasundaram
In this case, for the period between 30.10.1987 and 31.12.1988, units registered with the DGTD were not entitled to the benefit of SSI exemption in terms of Notification No.175/86-CE dated 1.3.1986. For the period, both prior and subsequent to the period in dispute, benefit was available to such units. The demand has been confirmed on the ground that the assessee-unit was registered with the DGTD.
2. On hearing both sides against the demand, we find that the issue in dispute stands settled by the decision of the Apex Court in CCE vs. Gorakhpur Oxygen Pvt. Ltd. - 2003 (158) ELT A280 (SC). The Apex Court has upheld the Tribunal’s decision reported in 2002 (149) ELT 987 holding that even though the assessee-company was registered with DGTD, it was entitled to the benefit of the exemption even during the period when such units were excluded from the coverage from the notification.
3. Following the ratio of the Hon’ble Supreme Court’s decision, we set aside the impugned order and allow the appeal.