IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD
M/s Arno Synthetics (P) Ltd.,
M/s Pratik Processors (P) Ltd.,
M/s Pragati Fashions
Vs.
CCE & C Surat
CORAM:
MRS. ARCHANA WADHWA, MEMBER (JUDICIAL)
MR. M. VEERAIYAN, MEMBER (TECHNICAL)
Date of Hearing: 21.06.2007
Date of Decision: 21.06.2007
ORDER No. /WZB/AHD/2007
Per: Mrs. Archana Wadhwa, Member (Judicial) Nobody appeared for the appellant. We have heard learned DR and gone through the impugned order. In as much as the issue involved in all the three appeals is identical, we pass a common order.
2. We find that the appellants refund claim made on the basis that the length of gallery is not required to be included while determining the annual capacity of the production in terms of Supreme Court judgement in case of SPGL as reported in 2002 (63) RLT 644 (SC), stands rejected on the ground that the final order determining the ACP was not challenged by the higher authority.
3. Law on the above issue now stands declared by Honble Mumbai High Court in case of Om Textiles (P) Ltd. Vs. CCE Mumbai reported in 2006 (74) RLT 233 (Mumbai) . Accordingly, we set aside the impugned order and remand the matter to the original adjudicating authority for de-novo decision in the light of the law declared by Mumbai High Court.
4. The appeals are allowed by way of remand.
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