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TMI Blog2010 (12) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... that the amount paid under Rule 57CC is not duty - In this connection, it is observed that the Commissioner (Appeals) directed that the duty liability on hot rolled patta patti would be adjusted to the extent of duty already paid by way of adjustment of Modvat/Cenvat Credits - While directing so also keep in mind that revenue has not gone in appeal against the order of adjudication allowed by the Ld. Adjudicating Authority - In absence of appeal by revenue, the relief granted by lower authority cannot be denied - Therefore, the assessee should get relief granted by lower appellate authority - Decided in favour of assessee. - C.E.A. No.165 of 2010 - - - Dated:- 16-12-2010 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, demand was confirmed but the duty paid under Rule 57CC of the Central Excise Rules, 1944 was directed to be adjusted. On appeal before the Commissioner, the Commissioner upheld the adjustment in favour of the assessee with the following observations:- 5. I have carefully gone through the facts of the case and the ground of appeal. The revenue has contended that the duty liability on SS Patta Patti has been allowed to be adjusted against the amount of 8% paid on the value of utensils and further that the adjustment has been allowed relying on the Hon ble Tribunal s order in the case of M/s Jagatsons Industries 2002 (141)ELT 803 (Tri) that duty liability on colled rolled Patta Patti would be adjusted to the extent of duty liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the said Orders-in-Appeal for limited purpose to decide whether the process of cold rolled products amounts to manufacture under section 2(f) of the Central Excise Act, 1944 and on the valuation aspect of the products. The adjudicating authority has correctly followed the directions of the CESTAT and allowed adjustment for the amount already paid/debited by respondent in terms of Rules 57CC of the Central Excise Rules, 1944 as ordered by the then Commissioner (Appeals) vide the above referred Orders-in-Appeal. The judicial discipline demands that the adjudicating authority follow the directions of the Higher appellate authority which have attained finality. 3. The above view has been upheld by the Tribunal as under:- 5. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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