2014 (7) TMI 1213 - AT - Central Excise

Demand by applying the ratio of law declared by the Larger Bench of this Tribunal in the case of Vandana Global Ltd. 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) - period involved is October 2004 to March, 2007 - Held that - the Tribunal in an identical matter has taken a view that inasmuch as the issue prior to Vandana Global was decided in favour of the assessee, no suppression can be attributed to them. Therefore, by following the same and other various case laws, the impugned order is set aside. - Decided in favour of appellant with consequential relef

Summary

Issues Involved:
Demand confirmation based on show cause notice applying legal ratio from Vandana Global Ltd. case.

Analysis:
The Appellate Tribunal CESTAT NEW DELHI, comprising Ms. Archana Wadhwa and Mr. Rakesh Kumar, heard the case where a demand of approximately Rs. 61 lakh was confirmed against the appellants for the period between October 2004 to March 2007. This confirmation was done through a show cause notice issued on 21.10.09, applying the legal ratio established by the Larger Bench in the Vandana Global Ltd. case. However, the Tribunal noted that in a similar case, it was decided that no suppression could be attributed to the assessee as the issue was resolved in favor of the assessee before the Vandana Global case. The Tribunal cited various cases for reference, including Continental Foundation Joint Venture v. CCE, Chandigarh-I, Jaiprakash Industries Ltd. v. CCE, Chandigarh, M/s. High Tech Equipments & Spares Pvt. Ltd., CCE, Raipur v. Baldev Alloys Pvt. Ltd, CCE, Raipur v. Orion Ferro Alloys Pvt. Ltd., and CCE, Raipur v. Rajaram Maize Products.

Based on the above analysis and following the precedents set in the referenced cases, the Tribunal decided to set aside the impugned order and allowed the appeal in favor of the appellants, providing them with consequential relief. The operative part of the order was pronounced in the open court, bringing the case to a conclusion.