Commissioner of Central Excise, Chennai Vs. V.T.Dyers and Screen Printers

Commissioner of Central Excise, Chennai vs V.T.Dyers and Screen Printers

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Jan 12, 2011

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Citation: sooperkanoon.com/943113
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice-President &Amp; the Honourable Dr. Chittaranjan Satapathy, Technical Member
Decided On: Jan 12, 2011
Case Number: Appeal Nos.E/532/04 & E/533/04 [Arising out of Order-in-Appeal No.3/2004 (M II) dated 8.1.2
Subject: Right to Information

Case Summary

AI-generated summary - not the official court judgment text.

Right to Information

Key legal issue: Right to Information

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise, Chennai

Advocate Shri T.H.Rao, SDR. Shri G.Natarajan, Advocate.

Respondent

V.T.Dyers and Screen Printers

Excerpt

per jyoti balasundaram heard both sides on the appeals of the revenue against restriction of the duty demands to rs.5,30,822/- (e/532/04) and rs.32,85,355/- (e/533/04) and setting aside of penalties. 2. we find that on merits, namely, as to whether the assessee can utilize deemed credit for clearances of cotton fabrics, the issue stands decided in their favour by tribunal s decision in their own case reported in 2008 (230) elt 465 covering the period prior to amendment of central excise rules (the period in dispute in these appeals is also prior to such amendment). in the light of the tribunal s order cited supra, we hold that the assessee is entitled to utilize deemed credit on cotton fabrics clearances; however, in the light of the same tribunal s order, we uphold the liability of the assessee to penalty but reduce the same to rs.15,000 in e/532/2004 and rs.50,000/- in e/533/2004. 3. the appeals of the revenue are thus partly allowed.

Full Judgment

Per Jyoti Balasundaram

Heard both sides on the appeals of the Revenue against restriction of the duty demands to Rs.5,30,822/- (E/532/04) and Rs.32,85,355/- (E/533/04) and setting aside of penalties.

2. We find that on merits, namely, as to whether the assessee can utilize deemed credit for clearances of cotton fabrics, the issue stands decided in their favour by Tribunal s decision in their own case reported in 2008 (230) ELT 465 covering the period prior to amendment of Central Excise Rules (the period in dispute in these appeals is also prior to such amendment). In the light of the Tribunal s order cited supra, we hold that the assessee is entitled to utilize deemed credit on cotton fabrics clearances; however, in the light of the same Tribunal s order, we uphold the liability of the assessee to penalty but reduce the same to Rs.15,000 in E/532/2004 and Rs.50,000/- in E/533/2004.

3. The appeals of the Revenue are thus partly allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Commissioner of Central Excise, Chennai vs V.T.Dyers and Scre... Same Subject Right to Information Same Judge The Honourable Ms. Jyoti Balasundaram, Vice-President &Amp; t...