TaxTMI 
TaxTMI 
2025 (5) TMI 1905
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....ned Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Since the issue involved in these two appeals is identical, therefore, both the appeals are taken up together for discussion and decision. The details of both the appeals are given herein below: S. No. Appeal No. : Period involved E. Cess S&H E. Cess Outward Freight 1. E/2818/2012 December 2010 Rs. 6172/- Rs. 3096/- Rs. 9021/- 2. E/2819/2012 November 2010 Rs. 29154/- Rs. 14580/- Rs. 40303/- 2. Briefly stated facts of the case are that the appellant are engaged in manufacture of Plastic Film and Plastic Waste falling under Tariff Heading Nos. 39206290 & 39159990 of First Schedule to Ce....
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..... CCE, Chandigarh - II [vide Final Order No. 60412-60440/2023 dated 19.09.2023], wherein the Tribunal has held as under: "3. Further, we note that the provisions of Notification No. 56/2002- CE dated 14.11.2002 are pari-materia to the provisions of Notification No. 71/2003-CE dated 09.09.2003. It is pertinent to reproduce the relevant findings of the case of M/s Unicorn Industries cited (supra) which are reproduced herein below:- "39. Rule 8 of Central Excise Rules, 1944, authorises the Central Government to grant an exemption to any excisable goods from the whole or any part of duty leviable on such goods. Rule 8 is extracted hereunder: 8. Power to authorise an exemption from duty in special cases. - (1) The Cent....
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....rticularly when there is no reference to the notification issued under the Finance Act, 2001. There was no question of granting exemption related to cess was not in vogue at the relevant time imposed later on vide Section 91 of the Act of 2004 and Section 126 of the Act of 2007. The provisions of Act of 1944 and the Rules made thereunder shall be applicable to refund, and the exemption is only a reference to the source of power to exempt the NCCD, education cess, secondary and higher education cess. A notification has to be issued for providing exemption under the said source of power. In the absence of a notification containing an exemption to such additional duties in the nature of education cess and secondary and higher education cess, t....
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....ed, other types of duty or cess imposed by different legislation for a different purpose cannot be said to have been exempted. 42. The decision of Larger Bench is binding on the Smaller Bench has been held by this Court in several decisions such as Mahanagar Railway Vendors' Union v. Union of India & Ors., (1994) Suppl. 1 SCC 609, State of Maharashtra & Ors. v. Mana Adim Jamat Mandal, AIR 2006 SC 3446 and State of Uttar Pradesh & Ors. v. Ajay Kumar Sharma & Ors., (2016) 15 SCC 289. The decision rendered in ignorance of a binding precedent and/or ignorance of a provision has been held to be per incuriam in Subhash Chandra & Ors. v. Delhi Subordinate Services Selection Board & Ors., (2009) 15 SCC 458, Dashrath Rupsingh Rathod v. Stat....
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.... on outward freight element included in the assessable value, is concerned, we find that in the present case, the sale was effected on FOR basis and no separate freight charge was charged from the buyer and the freight was included in the assessable value as shown in the invoices which have been produced before us. 6.1 We also find that this issue is covered by the judgment of the Hon'ble High Court of Himachal Pradesh in the case of M/s Inox Air Products Pvt Ltd [decided on 21.03.2024 in CEA No. 2 of 2019], wherein the Hon'ble High Court has held that when there is FOR sale and the assessable value includes freight charge also, in that situation, the assessee is entitled to the CENVAT Credit of service tax. The relevant findings of the ....
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....e decisions of the Supreme Court in EMCO Ltd. (supra) and M/s Roofit Industries Ltd. (supra) which specifically dealt with FOR contract sales were not referred to or considered in Ultra Tech Cement Ltd. case (supra) and the said case was not a case of FOR contract. 36) Learned counsel for the respondent has also brought to our notice decision rendered in the very case of the appellant in M/s. Inox Air Products Limited vs. Commissioner of GST and Central Excise [Excise Appeal No. 41117/2013 dated 22.02.2024], by the Customs, Excise and Service Tax Appellate Tribunal, Chennai rendered on 22.02.2024, where a plea similar to that one raised by the appellant in the instant case was accepted by the Customs, Excise and Service Tax Appella....