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TMI Blog2023 (6) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD., M/S MAHA MAYAY STEELS, M/S. TIRUPATI BALAJI FURNACES PVT. LTD., M/S. TRANS ACNR SOLUTIONS PVT. LTD., M/S. FRYSTAL PET PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS CGST- ALWAR [ 2023 (3) TMI 1120 - CESTAT NEW DELHI] . The order of the Commissioner (Appeals) does not suffer from any illegality so as to call for interference - Appeal allowed. - Excise Appeal No. 53627 of 2018 - FINAL ORDER NO. 50756/2023 - Dated:- 30-5-2023 - MR. DILIP GUPTA, PRESIDENT AND MR. RAJEEV TANDON, MEMBER (TECHNICAL) None for the appellant Shri O.P. Bisht, Authorized Representative of the Department ORDER M/s Maha Maya Steels [the appellant] has filed this appeal for setting aside the order dated 31.05.2018 passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the Division Bench in M/s Harit Polytech Pvt. Ltd. Vs. Commissioner, Central Excise, CGST, Jaipur-I [2023 (3) TMI 1120-CESTAT NEW DELHI]. 6. Shri O.P. Bisht, learned authorized representative appearing for the Department has, however, submitted that in view of the decision of Supreme Court in Commissioner of Central Excise Jaipur-II Vs. Super Synotex (India) Ltd. [2014 (301) ELT 273 (SC)], the appeal deserves to be allowed. 7. The records have been perused and the submissions advanced by the learned authorized representative appearing for the Department have also been considered. 8. The reference that was made by the Division Bench in Harit Polytech is as follows:- (A) whether in the facts and circumstances, the capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered in the case of Shree Cement Ltd. (supra) leading to erroneous judgment in the said case, as held by the Member (Technical) OR The provisions of section 9 of Rajasthan VAT Act 2003 has got no application in the facts of the present case, as held by the Member (Judicial). (F) It is an appropriate case for reference to the ld. Third Member on the questions framed by the ld. Member (Technical) OR There is no case for reference to the Ld. Third Member and the appeal is fit to be allowed, as held by the Member (Judicial). 9. After referring to the provisions of law and the various decisions referred to by the Department, the reference was answered in the following manner:- 31. To revert, what has to be examined is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy amount under the promotion policy does not affect the selling price of the goods; e- Section 9 of the Rajasthan VAT Act, 2003 would have no application to the facts of the present case; and f- As neither party raised any objection on this issue, the reference has been answered. 33. The matter shall now placed before the regular bench hearing the excise appeals. 10. The decision of the Supreme Court in Super Synotex India was considered in the aforesaid order and it was held that it would not be applicable in the facts of the present case. 11. In view of the aforesaid answer to the reference made by the Division Bench, the order of the Commissioner (Appeals) does not suffer from any illegality so as to call for interferenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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