TMI Blog2016 (2) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner(Appeal) in September, 2010, whereas, the BIFR order was passed on 07th April, 2011. Now, the claim of the appellant is that they had complied with the direction/order of the BIFR, hence as per the scheme sanctioned, they are entitled to waiver of penalty and interest. However, both sides agree that all these evidences could not be examined by the Ld. Commissioner (Appeals) and need to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Sri N.K. Choudhary, Advocate For the Respondent : Sri S.S. Chatterjee, Supdt. (A.R.) ORDER PER DR. D.M. MISRA These appeals are filed against Order-in-Appeal No. 24-28/CE/B-I/2010 dated-09/09/2010. 2. Briefly stated facts of the case are that the appellant are engaged in the manufacture of paper boards falling under Chapter 48 of CETA, 1985. Since The Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under SICA was pending before BIFR as on the date of the impugned order was passed by the Ld. Commissioner (Appeals). Thereafter, BIFR Bench by its order dated 07/4/2011 sanctioned the rehabilitation scheme under the provisions of SICA, after due notice to all concerned parties including the excise department, where under payment of outstanding duty was allowed to be paid including utilization of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax, Guntur 2009 (243) ELT 41 (Tri-Bangalore). However, he has fairly conceded that the Ld. Commissioner (Appeals) order was prior to the date of the order of BIFR and hence these documents were not examined by the Ld. Commissioner (Appeals) and he has no objection in remanding the case. 4. Ld. A.R. for the Revenue submits that since the order of the BIFR was not before the Ld. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordered by the BIFR, the same had been complied with and accordingly they are eligible to the benefit of penalty and interest in the light of this Tribunal s decision in Andhra Cements Ltd.s case(supra). In the result, the impugned order is set aside and the appeals are remanded to the Ld. Commissioner (Appeals) for deciding the issue afresh in the light of subsequent developments in the case. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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