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2016 (12) TMI 94 - HC - Central ExciseDemand - short levy - paper tubes - Section 11A of Central Excise Act, 1944 - whether paper tubes to be classified under Heading No.48.22 - Held that - The Tribunal, vide order dated 10.02.2005 has taken note of the fact that no challenge has been made in Order-in-Appeal No.148/2003. The Revenue also filed review application pointing out that the appeal was filed against the order in A.No.148/2003. However, the Review application came to be dismissed on 27.09.2005. The fact remains as against the order in Appeal No.148/2003(MDU), dated 29.04.2003, the appellant/Revenue filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench at Chennai, in E/534/2003 and when the appeal was taken up for hearing, there was no representation on behalf of the respondent/assessee and therefore the Tribunal thought it fit to remand the matter to the lower Appellate Authority for fresh consideration. In the light of the said development, the substantial question raised by the appellant/Revenue, is answered in the affirmative - appeal partly allowed - matter on remand.
Issues:
1. Short levy of Central Excise duty on paper tubes. 2. Appeal against the order of the Original Authority. 3. Dismissal of appeal by Commissioner of Customs and Central Excise (Appeals). 4. Tribunal's decision in favor of the respondent/assessee. 5. Review application by Revenue and subsequent appeal. 6. Substantial question of law framed regarding the Tribunal's decision. 7. Arguments presented by the appellant/Revenue and respondent/assessee. 8. Examination of submissions by the Court. Analysis: 1. The respondent was issued a show cause notice for short levy of Central Excise duty on paper tubes. The Original Authority confirmed the demand of Central Excise duty on tubes cleared to Fireworks Industries and sports goods manufacturing Industries. The Assessee appealed to the Commissioner of Customs and Central Excise (Appeals) and then to the Customs, Excise and Service Tax Appellate Tribunal, which allowed the appeal based on classification under Heading No.48.22 of the CETA Schedule. 2. The Revenue filed a civil miscellaneous appeal challenging the Tribunal's decision. A substantial question of law was framed regarding the Tribunal's alleged error in not considering the appeal against Order in Appeal No.148/2003. The appellant/Revenue argued that the matter should be remanded to the lower Appellate Authority for fresh consideration. 3. The respondent/assessee contended that the Tribunal rightly allowed the appeal, and at that point, the impugned order should not be set aside. The Court examined the submissions and noted that the Revenue had indeed filed an appeal against Order in Appeal No.148/2003, leading to the remand of the matter by the Tribunal. 4. Consequently, the Court partly allowed the appeal, setting aside the previous orders and remanding the matter to the Commissioner of Customs and Central Excise (Appeals) at Madurai for fresh consideration and adjudication. The Commissioner was directed to decide the appeal expeditiously and communicate the decision to both parties within three months. 5. The Court acknowledged the establishment of the Commissioner of Customs and Central Excise (Appeals) at Madurai and instructed the Authority to dispose of the appeal in accordance with the law and the order of remand within the specified time frame. No costs were awarded in this matter.
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