9911796707
TMI Blog2012 (9) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the case when excise duty was not leviable on the goods, the respondent cannot take the benefit of Notification No.56/02-CE on the plea that he has cleared non-excisable goods on payment of excise duty. Otherwise also we cannot ignore the fact that excise duty paid by the assessee gets passed on to the consumer and the assessee does not suffer financial loss as he gets excise duty back from the buyer - Decided against assessee - 1713 of 2008, 1716 & 1717 of 2008, 2632 of 2007 - - - Dated:- 3-7-2012 - Mr. Justice Ajit Bharihoke, Mr. Rakesh Kumar, JJ. Present for the appellant : Shri R.K.Verma, A.R. Present for the respondent : Dr. A.S.Gill, Advocate Per Justice Ajit Bharihoke (Oral): These appeals are taken up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of the impugned orders allowing refund. He submits that after the judgment of the Tribunal in the matter of PSEB vs. C.C.E. (supra), the same issue came up for consideration before the Tribunal in the matter of Vijay Transformers and Anr. Vs. C.C.E., Chennai wherein the Tribunal vide Final Order No.1017 1018/2006 dated 21.9.2006 distinguished the judgment of the Tribunal in the matter of PSEB vs. C.C.E., Chandigarh and held that fabrication of coils which are used for repair of transformers amounts to manufacture to invite the incident of excise duty. Thus, it is contended that the respondents have rightly paid the excise duty on HV/LV coils and are entitled to refund under the Notification. Learned Counsel further submits that initia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned finality for the reason that the Supreme Court in the matter of C.C.E., Chandigarh vs. PSEB (supra) has dismissed the appeal preferred against the order of CESTAT by the Department. 6. On reading of the judgment in the matter of Vijay Transformers and Anr., relied upon by the Department, we nowhere find as to how and in what manner the Co-ordinate Bench of the Tribunal has distinguished the view taken by the CESTAT in the matter of PSEB vs. C.C.E. which was confirmed by the Supreme Court in Appeal. Thus in our considered view the issue whether or not LV/HV coils are subject to levy of excise duty is covered by the judgment in the matter of PSEB. As such, we hold that the aforesaid coils are not subject to excise duty. 7. Now the que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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