2005 (6) TMI 455 - AT - Central Excise

Summary

Issues:
Appeal against refund claims for reclassification of products and excess duty paid. Appeal against Orders-in-Appeal by Commissioner (Appeals) and Tribunal's decision. Maintaining the correctness of facts and reconsideration of the issue.

Analysis:
The case involves two appeals filed by the Revenue against Orders-in-Appeal passed by the Commissioner of Central Excise (Appeals), Ahmedabad. The appeals were related to refund claims filed by M/s. Promact Plastics Ltd. for reclassification of HDPE tapes and sacks made from such tapes. The Assistant Commissioner calculated the Modvat credit available to the appellants and the duty paid on HDPE tapes. It was found that an excess amount was refundable to M/s. Promact Plastics Pvt. Ltd. The department appealed these orders, and the Commissioner (Appeals) directed a recalculation of the refund. The Tribunal upheld the Commissioner's decision, leading to the current appeal by the Revenue against the Orders-in-Appeal.

The present appeal challenges the Orders-in-Appeal by the Commissioner (Appeals) dated 14-7-99. It was noted that the Commissioner had already decided appeals against similar Orders-in-Original in a previous order dated 12-6-97. The Tribunal had also finalized appeals against these decisions. The Revenue's appeal was deemed not maintainable as the issue had already been decided by the Commissioner and the Tribunal. The circumstances of the second set of appeals filed by the department, despite prior decisions, were questioned.

The Tribunal set aside the impugned orders of the Commissioner (Appeals) and remanded the matter back to reconsider the issue in light of the Tribunal's decision. The directive was to find out the correct facts and reassess the issue based on the previous Tribunal's decision. Both appeals were disposed of accordingly on 3-6-2005.