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CCE, Madurai v/s M/s. M.M. Forgings

    Appeal No.E/461/2010 (Arising out of Order-in-Appeal No. 123/2010 dated 23.4.2010 passed by the Commissioner of Central Excise (Appeals), Madurai)

    Decided On, 14 December 2010

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai


    Shri T.H. Rao, SDR for the Appellant. None for the Respondents.

Judgment Text

The respondents are not present. There is also no adjournment request. Heard the learned SDR Shri T.H. Rao. He states that this was not a fit case were the lower appellate authority should have remanded the matter. He also states that the issue is subjudice before the Hon’ble Karnataka High Court which has stayed the Larger Bench decision in the case of ABB Ltd. Vs. CCE, Bangalore - 2009 (15) STR 23 (Tri. LB).

2. After hearing the learned SDR and perusal of the case records, I agree with the learned SDR’s argument that this is not a fit case that should have been remanded by the lower appellate authority. As such the impugned order is set aside to the extent of the order being appealed against and the matter is remanded to the lower appellate authority for decision by himself. He may, however, await decision of the Hon’ble Karnataka High Court on the issue which is subjudice before the said Hig

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h Court. The appeal of the department is thus allowed by way of remand to the lower appellate authority.