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2016 (3) TMI 230 - CESTAT CHENNAI

2016 (3) TMI 230 - CESTAT CHENNAI - 2016 (344) E.L.T. 557 (Tri. - Chennai) - Inclusion of assessable value of acoustic enclosures in assessable value - ROM applications - Held that:- In the present case, we find that the Tribunal has given its detailed findings and held in favour of the respondents except acoustic enclosures. Therefore, the citation relied by the respondents are clearly distinguishable and we do not find any merit in the applications filed by respondents for restoration of appea .....

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requires the Tribunal to review its own order to accommodate the present applications, which is not the power conferred on the Tribunal. In this regard we rely on the decision of the Honíble Supreme Court in the case of Airport Authority of India Vs. Commr.(2015 (11) TMI 135 - SUPREME COURT ), Honíble High Court decision in the case of Unworth Ltd. Vs. CCE, Raipur (CG) (2014 (10) TMI 185 - CHHATTISGARH HIGH COURT ) and the Tribunalís decision in the case of Shalimar Ispat Udyog Vs. CCE, Raipur .....

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/2014, E/ROA/42588-42589/2013 And E/ROA/40515/2014 in E/1000 - 1002/2004 - MISC. ORDER NOs: 40080-40085 / 2016 - Dated:- 4-2-2016 - SHRI R. PERIASAMI, TECHNICAL MEMBER AND SHRI R.K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri.S. Raghu, Advocate For the Respondent : Shri. K.C. Jena, ADC (AR) ORDER PER R. PERIASAMI The respondent filed three miscellaneous applications for restoration of appeals and three miscellaneous applications for rectification of appeals against Tribunal s Final Orde .....

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ted on 15/4/2015 and the Ld. Counsel again sought adjournment. Again it was listed on 27/4/15 and the Ld. Counsel prayed for extension to get instructions from his client as to which application shall be pursued before the Tribunal. Again it was listed on 11/6/15, 1/7/15, 10/8/15 and on all these occasions, the Ld. Advocate vide letter sought for adjournment and again the case was listed on 14/10/15, 15/10/15 and on that day also Ld. Counsel sought for adjournment as they received the copies of .....

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he informed the Bench vide letter that sought adjournment due to hearing on 04.04.2013 before the Karnataka High Court, which is recorded in the Tribunal s Final Order dated 03.07.2013. Instead of giving one more adjournment, the Tribunal decided to take up the appeal and passed ex-parte order. Hence, the respondents are aggrieved and prayed for restoration of appeals as they were not given chance to explain their grounds against the Revenue appeals in so far as inclusion of assessable value of .....

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order on this particular issue there was no allegation in the SCN that these accessories were manufactured by them, which is clearly evident from the SCN. Therefore, these facts are clear mistake and the appellate authority has examined this issue and allowed their appeal in their fabour as these are bought out items and this mistake is apparent on record. Therefore, he pleaded for rectification of this mistake. 4. On the other hand, the Ld. AR vehemently opposes both applications for restorati .....

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e Revenue appeals on majority of the issues except on the inclusion of assessable value of acoustic enclosures in assessable value. He submits that therefore, it cannot be said that the Tribunal order has been passed purely on ex-parte. He further submits that majority of the order is in favour of the respondents except the above mentioned issue for which detailed findings have been given in the Tribunal order. Regarding ROM applications, he submits that there is no apparent mistake on record. H .....

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l.) 2. Airport Authority of India Vs. Commr.-2015 (322) ELT A232 (S.C.) 3. Unworth Ltd. Vs. CCE, Raipur (CG)-2014 (302) ELT 492 (Chattisgarh) 4. Shalimar Ispat Udyog Vs. CCE, Raipur-2014 (302) ELT 403 (Tri.-Del.) Therefore, he submits that there is no merit in the ROM applications and pleads to dismiss all the ROM application. 5. After hearing both sides, we find that in respect of ROA applications filed by the respondents, their main ground is that the Ld. Counsel sought for adjournment on the .....

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eral occasions on the request of the Ld. Counsel and held that since the appeals were filed in the year 2004 and yet to be heard on merits because of the Ld. Counsel seeking adjournment, the Tribunal after recording the reasons proceeded to decide the case on merits. 6. Further we find that the Tribunal in the final order has examined each and every issue in its detailed order running to 12 pages for each of the Revenue appeal and also all the issues were discussed. The Revenue filed appeal agai .....

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the Revenue appeal only in respect of inclusion of assessable value of acoustic enclosures. Para-9 of the Tribunal order relates to detailed findings on the acoustic enclosures. Therefore, taking into account the reasons for deciding the case ex-parte and recorded the findings, and the respondent s reliance on the decision in the case of J.K. Synthetics Ltd. Vs. CCE (supra) are clearly distinguishable to the facts of the present case as we find in the above case, the Hon ble Supreme Court and t .....

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