Cce, Pondicherry Vs. M/S. Karur Kcp Packagings Ltd. - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnNov-13-2009
Case NumberAppeal No. E/25 of 2004 & E/26 of 2004
Judge THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER & THE HONOURABLE MR. P.K. DAS, JUDICIAL MEMBER
AppellantCce, Pondicherry
RespondentM/S. Karur Kcp Packagings Ltd.
Advocates:Shri V.V. Hariharan, JCDR, for the appellant. Shri M.N. Bharathi, Adv ., for the respondent.
Excerpt:
per: dr. chittaranjan satapathy heard both sides. the amounts involved in each of the three show cause notices, which are the subject matter of these two appeals are each less than rs. 50,000/-. apart from that the lower appellate authority has given findings that in each of the cases the appellants have produced the impugned goods by use of unconventional raw materials. the lower appellate authority has relied on a flow chart which is part of the order and which has not been controverted by the department. moreover, the commissioner (appeals) in his order has recorded the finding that in each of the cases the impugned goods have been produced by using unconventional raw materials. as such, we see no reason to interfere with the impugned order. consequently, both the appeals filed by the department are dismissed.
Judgment:

Per: Dr. Chittaranjan Satapathy

Heard both sides. The amounts involved in each of the three Show Cause Notices, which are the subject matter of these two appeals are each less than Rs. 50,000/-. Apart from that the lower appellate authority has given findings that in each of the cases the appellants have produced the impugned goods by use of unconventional raw materials. The lower appellate authority has relied on a flow chart which is part of the order and which has not been controverted by the department. Moreover, the Commissioner (Appeals) in his order has recorded the finding that in each of the cases the impugned goods have been produced by using unconventional raw materials. As such, we see no reason to interfere with the impugned order. Consequently, both the appeals filed by the department are dismissed.