Cce, Chennai Vs. M/S. Indian TerraIn Clothing (P) Ltd.

Cce, Chennai vs M/S. Indian TerraIn Clothing (P) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Mar 24, 2010

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Citation: sooperkanoon.com/944310
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Dr. Chittaranjan Satapathy, Technical Member &Amp; the Honourable Mr. D.N. Panda, Judicial Member
Decided On: Mar 24, 2010
Case Number: E/131 of 2004 and E/CO/75 of 2004
Subject: MRTP

Case Summary

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

MRTP

Key legal issue: MRTP

Parties & Advocates

Appellant / Petitioner

Cce, Chennai

Advocate Shri T.H. Rao, SDR for the Appellant. Shri M. Karthikeyan, Consultant for the Respondents.

Respondent

M/S. Indian TerraIn Clothing (P) Ltd.

Excerpt

per dr. chittaranjan satapathy heard both sides. considering the fact that the period in dispute in this case is the initial period of one month during which the appellants exceeded the small scale exemption limit for the readymade garments, the decision taken by the lower appellate authority to allow refund equal to deemed credit of 20% against the full payment made by the appellants appears to be reasonable. hence we are of the view that the same does not require any interference. consequently, we reject the appeal filed by the department. the cross-objection also stands disposed of.

Full Judgment

Per Dr. Chittaranjan Satapathy

Heard both sides. Considering the fact that the period in dispute in this case is the initial period of one month during which the appellants exceeded the small scale exemption limit for the readymade garments, the decision taken by the lower appellate authority to allow refund equal to deemed credit of 20% against the full payment made by the appellants appears to be reasonable. Hence we are of the view that the same does not require any interference. Consequently, we reject the appeal filed by the Department. The cross-objection also stands disposed of.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Cce, Chennai vs M/S. Indian TerraIn Clothing (P) Ltd. Same Subject MRTP Same Judge The Honourable Dr. Chittaranjan Satapathy, Technical Member &...