Madras High Court
The Commissioner Of Gst & Central ... vs D.Ramamurthy on 5 October, 2021
C.M.A.Nos.2705, 2712, 2725 & 2727 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.10.2021
CORAM
THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HON'BLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP
C.M.A.Nos.2705, 2712, 2725 & 2727 of 2021
and
C.M.P.Nos.15651 & 15657 of 2021
The Commissioner of GST & Central Excise,
Chennai Outer Commissionerate,
No.2054, Newry Tower, 12th Main Road,
Anna Nagar, Chennai-600 040. .. Appellant in all Appeals
-vs-
D.Ramamurthy .. Respondent in C.M.A.Nos.2705 &
2712 of 2021
S S D Oil Mills Company Ltd.,
132, Village Road,
Iyyapanthangal,
Chennai-600 056. .. Respondent in C.M.A.No.2725 2021
S S D Oil Mills Company Ltd.,
135-A, Arakonam Road,
Ulundai Village,
Chennai-601 105. .. Respondent in C.M.A.No.2727 2021
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C.M.A.Nos.2705, 2712, 2725 & 2727 of 2021
Appeals under Section 35G of the Central Excise Act, 1944 against
the order dated 23.04.2018 made in Final Order Nos.41295, 41296, 41294
& 41293 of 2018 on the file of the Customs, Excise and Service Tax
Appellate Tribunal, South Zonal Bench, Chennai.
For Appellant : Mr.A.P.Srinivas,
(In all Appeals) Senior Standing Counsel
For Respondent : Mr.S.Murugappan
(In all Appeals)
******
COMMON JUDGMENT
(Delivered by T.S.Sivagnanam, J.)
These appeals, filed by the Revenue, are directed against the common
order passed by the Customs, Excise and Service Tax Appellate Tribunal,
South Zonal Bench, Chennai (for brevity “the Tribunal”) dated 23.04.2018.
2.In T.C.A.Nos.2705 and 2712 of 2021, the Revenue has raised the
following substantial question of law for consideration:-
“Whether the Tribunal is correct in setting aside the
penalty levied under Rule 26 on the Appellant/Managing
Director of the assessee”
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C.M.A.Nos.2705, 2712, 2725 & 2727 of 2021
2.1.In T.C.A.Nos.2725 and 2727 of 2021, the Revenue has raised the
following substantial questions of law for consideration:-
“1.Whether the Tribunal is correct in holding that
Fatty Acid, Waxes, Soap Stock, Spent Earth and Gum
generated during the processing of Refined Oil are waste
and cannot be subjected to Central Excise Duty. and
2.Whether the Tribunal is correct in setting aside
the penalty levied under Section 11AC?”
3.The first substantial question of law, which has been raised is with
regard to whether the Tribunal was right in holding that fatty acid waxes,
soap stocks, spent earth and gum generated during the processing of refined
oil are waste and cannot be subjected to central excise duty.
4.The Tribunal referred to the decision of the Lager Bench of the
Tribunal in the case of M/s.Ricela Health Foods Ltd. & Others vs. CCE,
Chandigarh, Allahabad [2018 (2) TMI 1395-CESTAT-New Delhi] and
allowed the appeals filed by the assessees.
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C.M.A.Nos.2705, 2712, 2725 & 2727 of 2021
5.The second substantial question of law is with regard to the
correctness of the order passed by the Tribunal setting aside the penalty on
the company and the Directors.
6.These appeals have been preferred under Section 35G of the Central
Excise Act, 1944 (for brevity “the Act”). In terms of sub-section (1) of
Section 35G, an appeal shall lie to the High Court from every order passed
in appeal by the Appellate Tribunal, not being an order relating, among
other things, to the determination of any question having a relation to the
rate of duty of excise or to the value of goods for purposes of assessment, if
the High Court is satisfied that the case involves a substantial question of
law.
7.As pointed out earlier, the issue, which is raised before us, pertains
to an order relating to the rate of duty of excise on the subject goods.
8.In the light of the statutory embargo, the issue cannot be decided by
this Court and the appeals are not maintainable. Therefore, the appeals are
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C.M.A.Nos.2705, 2712, 2725 & 2727 of 2021
dismissed as not maintainable giving liberty to the appellant/Revenue to file
an appeal before the Hon'ble Supreme Court, if so advised. No costs.
Consequently, connected miscellaneous petitions are closed.
(T.S.S., J.) (S.S.K., J.)
05.10.2021
Index: Yes/ No
Speaking Order : Yes/ No
Note: Registry is directed to return the original
certified copy of the order passed by the
Tribunal to the counsel for the appellant.
abr
To
The Customs, Excise & Service Tax Appellate Tribunal,
No.26, Sashtri Bhavan Annexe Building,
Haddows Road, Chennai-600 006.
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C.M.A.Nos.2705, 2712, 2725 & 2727 of 2021
T.S.Sivagnanam, J.
and
Sathi Kumar Sukumara Kurup, J.
(abr)
C.M.A.Nos.2705, 2712,
2725 & 2727 of 2021
05.10.2021
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