Custom, Excise & Service Tax TribunalM/S. Amman Granites vs Cce, Salem on 19 April, 2011IN THE CUSTOMS, EXCISE & SERVICE TAX 
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI

 
E/733/2004

 
(Arising out of Order in Appeal No.  113/04 (CE)  dated 24.02.2004 passed by the Commissioner of Central Excise  (Appeals),  Salem).

For approval and signature	

Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member
_________________________________________________________ 
1.    Whether Press Reporters may be allowed to see the	:
       order for Publication as per Rule 27 of the
       CESTAT (Procedure) Rules, 1982?

 2.   Whether it should be released under Rule 27 of the    	:
       CESTAT (Procedure) Rules, 1982 for publication 
       in any authoritative report or not?

3.    Whether  the Honble Member wishes to see the fair  	:      
       copy of the  Order.

4.    Whether order is to be circulated to the		 	:
       Departmental Authorities?  __________________________________________________________

M/s. Amman Granites		  			:     Appellant 

		 Vs.

CCE,  Salem						:     RespondentAppearance

Shri T.P. Kathiravan, Adv., for the appellants

Shri A.B. Niranjan Babu, SDR, for the respondents

CORAM
 
Honble Ms. JYOTI BALASUNDARAM, Vice President
Honble Dr. CHITTARANJAN SATAPATHY, Technical Member 
 
				 	      Date of  hearing   :  19.04.2011
                                     		      Date of  decision  :  19.04.2011 
      

 	ORDER No.________________ 
 
Per: Jyoti Balasundaram,

	
 	The assessee is a 100% EOU procuring raw materials, consumables and fuels etc., without payment of duty, according to the provisions of Notification No. 1/95-CE dated 04.01.95.   During the period 24.06.02 to 03.07.02, the assessees transferred 16000 liters of HSD oil to M/s. AG Granites Pvt. Ltd. Harur, without payment of duty, which was contrary to the provisions of amendment vide Notification No. 35/02 dated 24.06.02 to Notification No. 1/95-CE  as per the amendment no inter-unit transfer of raw materials, consumables and fuels etc., is permissible whether the units fall within the zone or outside the zone.  A show cause notice proposing to demand duty on the clearances of quantity of HSD oil and to imposition of penalty was adjudicated by the adjudicating authority by confirming a demand of duty of Rs. 28,483/- together with interest and imposing a penalty of Rs. 500/-.  The Commissioner (A) upheld the duty demand and set aside the penalty.  Hence, this appeal.2.	We have heard both sides.  The submission of the assessees that permission granted was withdrawn only vide communication dated 10.03.2003 and therefore, for any period prior to the above date, they are not liable to pay any duty, cannot be accepted in the light of the fact that the Notification was amended w.e.f. 24.06.02.  We, therefore, uphold the impugned order which has upheld the duty demand and reject the appeal.(Order dictated and pronounced in the open Court)



(Dr. CHITTARANJAN SATAPATHY)	(JYOTI BALASUNDARAM)
         TECHNICAL MEMBER			 VICE PRESIDENT



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