Case Law Details
Commissioner of Central Excise Vs Tata Iron & Steel Company Ltd. (Orissa High Court)
Orissa High Court held that in absence of any power of review, the Tribunal could not have subsequently reconsidered its previous decision and the subsequent order reopening the matter is held to be the illegal, ultra vires and without jurisdiction.
Facts-
M/s. Tata Iron & Steel Company Limited, Paradeep (Respondent) imported Low Silica Limestone (LSL) in bulk and being covered by Value-based Duty Exemption Entitlement Certificate (DEEC) issued by the Licensing Authority in the form specified in the Schedule annexed to Notification No.79/95-Cus, dated 31st March, 1995 in respect of the value, description, quality and technical characteristics availed the benefit of exemption from payment of duty of customs as the said product was certified by M/s. SK Mitra, Kolkata contained Calcium Oxide (CaO) content of more than 53%. The said company submitted the Bills of Entry for clearance. On scrutiny, the Department alleged to have found less than 53% CaO, which in view of the Department, is not eligible for allowance of exemption under the DEEC Scheme. Therefore, sample of the product, i.e., Low Silica Limestone was drawn and sent for test to the Chemical Laboratory at Customs House, Kolkata, wherein less than 53% CaO was found in the said product. Therefore, the Department having disputed with regard to claim of benefit under the aforesaid notification, sought to raise the demands.
The said demands being challenged before the Commissioner of Central Excise & Customs, Bhubaneswar-I, the same got confirmed.
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