THE HONOURABLE SRI JUSTICE P. SAM KOSHY
AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY C.E.A.No.66 of 2008 JUDGMENT: (per Hon'ble Sri Justice P.SAM KOSHY) Heard Sri Uday Kumar Bhagwat, learned Junior Standing Counsel for CBIC, appearing on behalf of the appellant and perused the record.
2. The present Appeal is filed assailing the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Banglore (for short 'the Tribunal') in Appeal No. Excise/867/2005 dated 06.09.2005.
3. The question of law raised by the appellant in challenging the order of the Tribunal is:
i. Whether the Hon'ble CESTAT, Banglore is justified in dismissing the appeal filed by the Revenue Department without taking into consideration the provision of Rule 6 of CENVAT CREDIT RULES, 2002.
4. During the Course of hearing, it has been brought to the notice of this Bench that earlier Division Bench of this Court in CEA.No.11 of 2006 and other connected appeals, wherein the similar issue was raised, has allowed the said cases following the judgment of the High Court of Punjab and Haryana in CEA.No.106 of 2006, whereby the judgment of the Tribunal in the case of 2 PSK,J & LNA,J CEA.No.66 of 2008 Escort Limited vs. Commissioner of Central Excise, Faridabad 1 was under challenge and the High Court of Punjab and Haryana decided the question in favour of the assessee and against the department. The said Judgment of the Division Bench of this Court in CEA Nos.11 of 2006 and connected appeals decided on 17.03.2015 still holds good.
5. In view of the same, the question of law raised by the appellant in the instant appeal is also decided in terms of the order passed by the Division Bench of this Court in CEA.Nos.11 of 2006 and connected appeals dated 17.03.2015. The appeal thus fails and accordingly rejected. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
_________________ P. SAM KOSHY, J ________________________________ LAXMI NARAYANA ALISHETTY, J Date: 12.09.2023 Sai/pvt 1 2004 (176) ELT 817 3 PSK,J & LNA,J CEA.No.66 of 2008 361 THE HONOURABLE SRI JUSTICE P. SAM KOSHY AND THE HONOURABLE SRI JUSTICE LAXMI NARAYANA ALISHETTY C.E.A NO.66 of 2008 Date: 12.09.2023 Sai/pvt