CESTAT, NEW DELHI BENCH
Khillan & Co. (P.) Ltd.
Commissioner of Central Excise, Chandigarh
D.N. PANDA, JUDICIAL MEMBER
AND RAKESH KUMAR, TECHNICAL MEMBER
FINAL ORDER NO. 55543 OF 2013
STAY ORDER NO. 56152 OF 2013
APPLICATION NO. ST/STAY/782 OF 2012
APPEAL NO. ST/358 OF 2012
FEBRUARY 11, 2013
1. Both sides agree that if the matter goes back, the taxability and suffering of tax in the hands of BSNL can be examined in the present case. On similar counts, matter was remanded by order dated 5.10.2012, in appeal case No. ST/Stay/1167/2012 in ST/A No. 496 of 2012, ST/Stay No. 1169/2012 in ST/A No. 498/2012, ST/Stay No. 1170/2012 in ST/A No. 499 of 2012, ST Stay No. 1171/2012 in ST/A No. 500/2012 and ST/Stay No. 1172/2012 in ST/A No. 501 of 2012.
2. Following the earlier order to reduce the litigation at the grass root level first appellate order is set aside and we send the matter back to ld. Appellate Authority to re-examine the issue without insisting on pre-deposits by him. In the result, both stay application and appeal are disposed remanding the appeals to the ld. Commissioner (Appeals) to decide the same in accordance with law.