2015 (10) TMI 507 - HC - Central Excise

Whether CESTAT was justified in allowing appeal of respondent by placing sole reliance in the case of Jayant Agro Organics Ltd., 2003 (9) TMI 133 - CESTAT, MUMBAI - Held that - Decision of the Tribunal in the case of M/s Jayant Agro Organics Limited (supra) has been confirmed by the Supreme Court, no infirmity can be found in the impugned order passed by the Tribunal whereby its earlier decision in the case of Jayant Agro Organics Limited (supra) has merely been applied to the facts of the present case. - appeal does not give rise to a question of law, much less, a substantial question of law so as to warrant interfernece - Decided against Revenue.

Summary

Issues:
Challenge to order of Customs, Excise and Service Tax Appellate Tribunal - Application of precedent - Substantial question of law raised.

Analysis:
The appellant, Commissioner of Central Excise and Customs, challenged the order of the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai. The appellant proposed a substantial question of law regarding the justification of the Tribunal in allowing the respondent's appeal by relying solely on the case of Jayant Agro Organics Ltd., 2003 (157) ELT 684. Both sides agreed that the issues were covered in favor of the assessee by the decision in the mentioned case. Consequently, the Tribunal allowed the assessee's appeal on merits and dismissed the revenue's appeals as infructuous. The respondent's advocate highlighted a Supreme Court decision confirming the Tribunal's order based on the Jayant Agro Organics case. The High Court noted that since the Supreme Court confirmed the Tribunal's decision in the Jayant Agro Organics case, there was no infirmity in the Tribunal's application of its earlier decision to the present case. Therefore, the appeal did not raise a substantial question of law and was dismissed accordingly.