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Commissioner of Central Excise, Pondicherry Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai and others

2015 (9) TMI 826 - MADRAS HIGH COURT

Export of yarn without payment of duty under Rule 19 - no permission was obtained from the jurisdictional Assistant Commissioner nor the procedure under Rule 19 of Central Excise Rules, 2001 read with Notification No.43/2001-CE (NT) dated 20.06.2001 was followed by M/s. Loyal Textile Mills Ltd - Held that:- no permission was sought for and granted to the assessee so far as yarn is concerned. This is despite the fact that a specific plea has been taken by the 2nd respondent/assessee in the appeal .....

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laced before it by the parties on such fact. - Matter remanded back - Decided in favour of Revenue. - C.M.A. Nos. 2199 to 2201 of 2008 - Dated:- 11-6-2015 - Mr. R. Sudhakar and Ms. K.B.K. Vasuki, JJ For the Petitioner : Mr. Mohanamurali For the Respondent : Mr. R. Parthasarathy for M/s. Lakshmi Kumaran COMMON JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) The Tribunal, while allowing the appeal filed by the assessee, dismissed filed by the Revenue and aggrieved against the said order, the appellant/Reve .....

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read with Notification No.43/2001-CE (NT) dated 20.06.2001 was followed by M/s.Loyal Textile Mills Ltd.?" 2. The facts, in a nutshell, are as hereunder :- There are two units, viz., Loyal Super Fabrics (Unit-I) and another one Loyal Textile Mills Ltd. (Unit-II). Yarn and grey fabrics, on permission, were sought to be removed from Unit-II to Unit-I for processing and return to Unit-II for export as yarn or fabrics. For the said process, the assessee claimed the benefit of Notification No.43/ .....

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on 11AB of the Central Excise Act and penalty was also levied under Rule 25 of the Central Excise Rules, 2002. 3. Against the said order, both the assessee and the Revenue filed appeal before the Tribunal. While appeal was filed by the assessee against confirmation of demand and penalty, the Revenue preferred appeal against that portion of the order by which for one of the period, penalty was dropped. The Tribunal, on considering the facts, taking note of the permission granted by the jurisdicti .....

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filed by the appellant/Revenue. 4. Heard the learned standing counsel appearing for the appellant/Revenue and the learned counsel appearing for the 2nd respondent/assessee and perused the materials available on record. 5. Even at the outset, this Court is of the considered opinion that the matter requires to be remanded on a short question of fact and there is no need for this Court to give a finding on the above question of law. As is evident from the order of the Tribunal, on the basis of the .....

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er clarity, the said letter is extracted hereinbelow :- "Please refer to your letter dated 15.10.2001 on the above subject. In this regard, the Assistant Commissioner of Central Excise, Kovilpatti has permitted you to clear grey fabric without payment of Central Excise Duty to Loyal Super Fabrics Ltd., Cuddalore, for further processing of bleaching/dying and get back the processed fabrics without payment of Central Excise duty for garment manufacturing and export from your Mills. In this co .....

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