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Bajaj Healthcare Ltd V/S Commissioner of Central Excise, Thane-II


Company & Directors' Information:- BAJAJ HEALTHCARE LIMITED [Active] CIN = L99999MH1993PLC072892

Company & Directors' Information:- BAJAJ HEALTHCARE LIMITED [Active] CIN = U99999MH1993PLC072892

Company & Directors' Information:- R G S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110PB2004PTC047381

Company & Directors' Information:- R G S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110CH2004PTC027689

Company & Directors' Information:- P. H. HEALTHCARE PRIVATE LIMITED [Active] CIN = U33110MH2010PTC208651

Company & Directors' Information:- B G P HEALTHCARE PRIVATE LIMITED [Active] CIN = U24232GJ2007PTC050417

Company & Directors' Information:- D R HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110GJ2006PTC048008

Company & Directors' Information:- M J HEALTHCARE PRIVATE LIMITED [Active] CIN = U93090PN2008PTC132455

Company & Directors' Information:- S J HEALTHCARE PRIVATE LIMITED [Active] CIN = U85190MH2005PTC153435

Company & Directors' Information:- G J HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110PB1998PTC021049

Company & Directors' Information:- I M HEALTHCARE PRIVATE LIMITED [Active] CIN = U24232CH2010PTC032454

Company & Directors' Information:- K G HEALTHCARE LIMITED [Active] CIN = U85110TZ1995PLC006402

Company & Directors' Information:- C S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110GJ2012PTC070018

Company & Directors' Information:- M M HEALTHCARE LIMITED [Active] CIN = U74899DL1988PLC034339

Company & Directors' Information:- A L B HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85110UP2002PTC026786

Company & Directors' Information:- S B M HEALTHCARE (INDIA) PRIVATE LIMITED [Active] CIN = U33112DL2005PTC140703

Company & Directors' Information:- S A HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85100OR2014PTC018365

Company & Directors' Information:- AND HEALTHCARE LIMITED [Active] CIN = U51909PB2017PLC046446

Company & Directors' Information:- D. S. HEALTHCARE PRIVATE LIMITED [Active] CIN = U24232WB2007PTC115617

Company & Directors' Information:- B N HEALTHCARE PRIVATE LIMITED [Active] CIN = U15412AS2000PTC006258

Company & Directors' Information:- P AND B HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U24230GJ2013PTC075056

Company & Directors' Information:- M M D HEALTHCARE LIMITED [Active] CIN = U65921CH1996PLC017595

Company & Directors' Information:- A AND R HEALTHCARE PRIVATE LIMITED [Active] CIN = U24239DL1999PTC102404

Company & Directors' Information:- K. N. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85320RJ2018PTC061003

Company & Directors' Information:- R F B HEALTHCARE PRIVATE LIMITED [Active] CIN = U85190DL2021PTC384643

Company & Directors' Information:- M S HEALTHCARE PRIVATE LIMITED [Active] CIN = U24239MH2001PTC130893

Company & Directors' Information:- G A S HEALTHCARE PRIVATE LIMITED [Active] CIN = U74999BR2018PTC038700

Company & Directors' Information:- L. J. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100HR2019PTC078493

Company & Directors' Information:- J. R. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85191UP2013PTC054982

Company & Directors' Information:- M A P H HEALTHCARE PRIVATE LIMITED [Under Process of Striking Off] CIN = U85100WB2010PTC144870

Company & Directors' Information:- N. C. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85191DL2007PTC164437

Company & Directors' Information:- N Y HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230GJ2010PTC063348

Company & Directors' Information:- H 4 HEALTHCARE PRIVATE LIMITED [Active] CIN = U15100MH2021PTC353283

Company & Directors' Information:- D. B. HEALTHCARE PRIVATE LIMITED [Active] CIN = U33205MH2014PTC253439

Company & Directors' Information:- K S V HEALTHCARE PRIVATE LIMITED [Active] CIN = U85195HR2011PTC043767

Company & Directors' Information:- N M HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110MH2000PTC125392

Company & Directors' Information:- T K HEALTHCARE (INDIA ) PRIVATE LIMITED [Strike Off] CIN = U85190MH2003PTC139346

Company & Directors' Information:- A R HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110CH2013PTC034820

Company & Directors' Information:- I P HEALTHCARE PRIVATE LIMITED [Active] CIN = U24239DL2003PTC121211

Company & Directors' Information:- A 2 Z HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100DL2010PTC208860

Company & Directors' Information:- K. D. HEALTHCARE INDIA PRIVATE LIMITED [Strike Off] CIN = U85100DL2015PTC281658

Company & Directors' Information:- A P HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230MH1999PTC122520

Company & Directors' Information:- K Y O S HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U51397HP2010PTC031280

Company & Directors' Information:- Z F HEALTHCARE PVT. LTD. [Active] CIN = U29295MH2006PTC164255

Company & Directors' Information:- K. B. B. K. HEALTHCARE PRIVATE LIMITED [Active] CIN = U85110RJ2013PTC041465

Company & Directors' Information:- T.H.E. HEALTHCARE COMPANY PRIVATE LIMITED [Strike Off] CIN = U33111MH2012PTC229451

Company & Directors' Information:- J S B HEALTHCARE PRIVATE LIMITED [Active] CIN = U74120MH2013PTC248848

Company & Directors' Information:- J S D HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U74120UP2011PTC046578

Company & Directors' Information:- S V T HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85100TZ2009PTC015287

Company & Directors' Information:- A N S HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100HP2011PTC031745

Company & Directors' Information:- J M HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230CH2007PTC030943

Company & Directors' Information:- P R HEALTHCARE PRIVATE LIMITED. [Strike Off] CIN = U24231DL2003PTC120123

Company & Directors' Information:- R S M HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U24232DL2005PTC136255

Company & Directors' Information:- M H HEALTHCARE PRIVATE LIMITED [Active] CIN = U74999DL2016PTC289311

Company & Directors' Information:- N T HEALTHCARE PRIVATE LIMITED [Active] CIN = U85100DL2012PTC241304

Company & Directors' Information:- R A HEALTHCARE PRIVATE LIMITED [Strike Off] CIN = U85190DL2009PTC188221

Company & Directors' Information:- G & G HEALTHCARE PRIVATE LIMITED [Active] CIN = U51397HR2015PTC057293

Company & Directors' Information:- P D HEALTHCARE PRIVATE LIMITED [Active] CIN = U24230GJ2004PTC045131

Company & Directors' Information:- L. V. G. HEALTHCARE PRIVATE LIMITED [Active] CIN = U24233GJ2006PTC047749

Company & Directors' Information:- S H G HEALTHCARE PVT LTD [Strike Off] CIN = U85110WB1989PTC047231

    Final Order No. A/90682/2017-WZB/SMB in Appeal No. E/86413/2017-Mum

    Decided On, 07 November 2017

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai

    By, THE HONORABLE JUSTICE: ASHOK JINDAL
    By, MEMBER

    For Petitioner: Stebin Mathew, Advocate And For Respondents: Ajay Kumar, Additional Commissioner (AR)



Judgment Text


1. The appellant is in appeal against the impugned order wherein Learned Commissioner (Appeals) has adjusted the amount of rebate claim filed by the appellant against the dues pending against them. The brief facts of the case are that the appellant filed 103 rebate claims under Rule 18 of the Central Excise Rules, 2002. The rebate claims were sanctioned but same were adjusted against the outstanding payment as per records vide Order-in-Original Nos. 05/VKS/TH-II/08, dated 2-6-2008, 07/BN/Th-II/10, dated 31-5-2010 and 27/10-11, dated 20-1-2011. The appellant is aggrieved from the said order and filed this appeal before this Tribunal.

2. Learned Counsel for the appellant submits that as regards order dated 2-6-2008, the learned Commissioner (Appeals) himself has granted the waiver of pre-deposit vide his order dated 26-8-2008 and the same was finally decided in favour of the assessee by the authority below. But, without stay order obtained from the higher forum, the demand has been adjusted by the Commissioner (Appeals). Further, with regard to order dated 31-5-2010 and 28-1-2011, the matter has reached upto this Tribunal and in terms of amended provisions of Section 35F of the Act, the appellant has made a pre-deposit of 10% of the duty in both the case and as per the said provisions, there shall be waiver of pre-deposit of remaining amount till disposal of the appeals, therefore, impugned demands against the order dated 2-6-2008, 31-5-2010 and 20-1-2011 cannot be adjusted till finalization of these cases.

3. On the other hand, learned AR supports the impugned order and submits that there is clear cut finding by the adjudicating authority that no stay has been obtained by the appellant from the higher forum, therefore, he has rightly adjusted the amount.

4. Heard the parties.

5. On careful consideration of the submissions made by both sides, I find that the demand pertaining to order dated 2-6-2008 has been stayed by the learned Commissioner (Appeals) vide his order dated 26-8-2008 wherein waiver of pre-deposit has been granted. In that circumstances, the amount cannot be adjusted by the adjudicating authority. Moreover vide final order No. CD/01/Th-II/2015, dated 24-6-2015, the learned Commissioner (Appeals) has set aside the adjudication order dated 2-6-2008. Therefore, the demand confirmed against the order dated 2-6-2008 is not sustainable and hence the same cannot be adjusted, consequently is to be refunded to the appellant.

6. With regard to OIO dated 31-5-2010 and 20-1-2011, as per amended provision of Section 35F of the Central Excise Act, if the assessee made a mandatory pre-deposit of 10% of the amount in dispute, the waiver of pre-deposit of remaining amount is granted till the disposal of the appeals. Admittedly, the appellant has made the pre-deposit and the appeals are pending disposal before this Tribunal. In these circumstances, the amount confirmed by the order dated 31-5-2010 and 20-1-2011 are in dispute, therefore, during the pendency of the appeal filed by the appellant, the same cannot be adjusted against the rebat

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e claim. 7. In these circumstances, I hold that the impugned order deserve no merit, therefore, the same is set aside. Further, I hold that the dues against the order dated 31-5-2010 and 20-1-2011 cannot be adjusted against the rebate claim filed by the appellant. In these terms, the appeals are allowed with consequential relief, if any.
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