w w w . L a w y e r S e r v i c e s . i n

Marvel Engineering Industries & Another v/s Commissioner of Central Excise, Coimbatore

Company & Directors' Information:- MARVEL INDUSTRIES LTD [Under Liquidation] CIN = L28129MH1992PLC065247

Company & Directors' Information:- MARVEL LIMITED [Active] CIN = U01132HR1996PLC033106

Company & Directors' Information:- D P ENGINEERING INDUSTRIES LIMITED [Active] CIN = U27310DL2008PLC176856

Company & Directors' Information:- A K ENGINEERING INDUSTRIES (INDIA) PRIVATE LIMITED [Active] CIN = U25206DL1997PTC085204

Company & Directors' Information:- MARVEL INDIA LTD. [Strike Off] CIN = U40106WB1992PLC055331

Company & Directors' Information:- G L ENGINEERING INDUSTRIES PRIVATE LIMITED [Active] CIN = U28920MH1981PTC023662

Company & Directors' Information:- MARVEL LIMITED. [Amalgamated] CIN = U74900HR2012PLC047770

Company & Directors' Information:- B V M ENGINEERING INDUSTRIES LIMITED [Active] CIN = U28111DL1972PLC005983

Company & Directors' Information:- R R R ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC055069

Company & Directors' Information:- A. V. ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1974PTC007360

Company & Directors' Information:- CENTRAL INDIA ENGINEERING PRIVATE LIMITED [Active] CIN = U74999MH2016PTC281607

Company & Directors' Information:- MARVEL INDIA PRIVATE LIMITED [Active] CIN = U74999HR2019PTC078405

Company & Directors' Information:- G D R ENGINEERING INDUSTRIES PVT LTD [Strike Off] CIN = U27109UP1971PTC003388

Company & Directors' Information:- L S ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74899DL1977PTC008484

Company & Directors' Information:- I B I ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U45202PB1974PTC003422

Company & Directors' Information:- A H B ENGINEERING INDUSTRIES PVT LTD [Strike Off] CIN = U35999WB1988PTC044786

Company & Directors' Information:- O K ENGINEERING INDUSTRIES PRIVATE LTD [Active] CIN = U74899DL1987PTC027660

Company & Directors' Information:- R P ENGINEERING INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U99999DL1973PTC006781

Company & Directors' Information:- MARVEL PVT LTD [Strike Off] CIN = U24299GJ1967PTC001450

Company & Directors' Information:- S V ENGINEERING INDUSTRIES PVT LTD [Under Liquidation] CIN = U74210TG1981PTC003174

    Appeal Nos.E/539 of 2003, 540 of 2003, E/549 of 2003, 550 of 2003

    Decided On, 04 November 2009

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


    Shri G.Natarajan, Advocate. Ms.Indira Sisupal, JDR

Judgment Text

Per Dr.Chittaranjan Satapathy

Heard both sides. Shri G.Natarajan, ld. Advocate appearing for the appellants states that the appellants manufacture PD pumps as well as parts thereof. The parts used in the manufacture of PD pumps were exempted prior to 1.3.94 and the exemption got omitted from that date till 24.4.04 after which the exemption was reinstated on representation from the Industry. He states that on the very same issue, the Hon?ble Supreme Court has passed an order in the case of W.P.I.L Ltd. Vs CCE Meerut [2005 (181) ELT 359 (SC)] holding that it was a consistent policy of the Government to grant exemption to such parts and that omission from the former notification cannot lead to the conclusion that the exemption was withdrawn, as the later notification did not grant exemption for first time, it was only clarificatory and hence retrospective. The Hon?ble Supreme Court also held in the cited case that for the intervening period between 1.3.94 and 24.4.94, no duty could be demanded on parts of PD pumps. Shri Natarajan fairly states that the authorities below did not have the benefit of this decision of the Hon?ble Supreme Court and hence requests for remand of the cases for fresh decision by the authorities below in the light of Hon?ble Supreme Court?s decision in W.P.I.L Ltd. (supra). Heard the ld. DR Ms. Indira Sisupal who has no objection to such a remand.

2. Accordingly, with the consent of both sides, we set aside the impugned orders and allow all the four appeals by way of remand with the direction that the cases be decided afresh by the original authority after taking into account the cited decision of the Hon?ble Supreme Court in the case

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of W.P.I.L Ltd. (supra). The appellants shall be given an adequate opportunity of hearing before passing fresh orders. 3. All the appeals are allowed by way of remand.