The Principal Commissioner Cce v. Msp Steel And Power Limited

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 136 of 2017 {Arising out of Order Dated 31.01.2017 passed in Appeal No. E/1798/2011EX(DB) by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi} The Principal Commissioner, CCE Raipur, Central Excise Building, Dhamtari Road, Tikrapara, Raipur.

---- Appellant

Versus

MSP Steel & Power Limited, Village Jamgaon, Manuapali, Raigarh, Chhattisgarh.

---- Respondent For Appellant :

Shri Vinay Pandey, Advocate.

For Respondent :

None.

Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Sharad Kumar Gupta, Judge Judgment on Board Per Thottathil B. Radhakrishnan, Chief Justice 13/11/2017

1. We have read the impugned order of the Customs, Excise & Service Tax Appellate Tribunal; for short 'the CESTAT'. Heard the learned counsel for the Revenue.

2. CESTAT has issued the impugned order making reference to the decision in Lafarge India Pvt. Ltd. v. CCE, Raipur; 2016 TIOL-2451-CESTAT-DEL. The Tribunal was justified in making an order of remand to decide the issue de novo as regard the period after 07.07.2009. We do not find any legal infirmity or jurisdictional error in it. The appeal under Section 35-G of the Central Excise Act, 1944 does not therefore merit acceptance since no substantial question of law arises for decision to be answered in favour of the Revenue. The appeal therefore fails.

3. In the result, this appeal is dismissed.

Sd/- Sd/- (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) CHIEF JUSTICE JUDGE Amit