Case Law Details
Commissioner of Central Excise Vs FIL Industries Private Limited (CESTAT Chandigarh)
In a recent judgment, the Commissioner of Central Excise vs. FIL Industries Private Limited (CESTAT Chandigarh) case, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh addressed allegations of clandestine removal of chemicals without payment of excise duty. This article delves into the case, providing a comprehensive analysis of the proceedings, key arguments, and the tribunal’s decision.
1. Background of the Case: The case involves M/s FIL Industries Pvt Ltd, formerly known as M/s Kohinoor Industrial Agro Products, an Export-Oriented Unit (EOU) engaged in the manufacture and export of Apple Concentrate. The company had imported three chemicals in 2000, seeking permission from the Department to clear these inputs for processing by a job worker. However, the Department denied this permission.
2. Allegations and Show-Cause Notice: Subsequently, the Department issued a show-cause notice alleging that the imported goods were not usable for post-harvest activity related to apples. The Department contended that the chemicals had been removed clandestinely without payment of excise duty. An order-in-original (OIO) was issued, confirming the allegations.
3. Tribunal Proceedings: M/s Kohinoor Industrial Agro Products appealed the OIO to CESTAT, leading to a remand order dated 29.04.2009. The tribunal directed the Adjudicating Authority to reexamine the matter, providing copies of relied-upon documents and ensuring a reasonable opportunity for a hearing.
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