COMMISSIONER OF CENTRAL EXCISE, DELHI-I vs. PREMIER COLOR CARTONS PVT. LTD.
What did the High Court hold?
The High Court held that no substantial question of law arises for consideration due to the concurrent findings of the appellate authorities. The Commissioner (Appeals) had taken note of objective circumstances, including the proven existence of the second unit during 2003-05 and its independent claim to be an exempted manufacturing concern. Crucially, the appellate authority considered statements of individuals and sales tax and income tax returns for the relevant period. This led to the overturning of the adjudicating authority's decision, a view subsequently endorsed by the CESTAT. The High Court dismissed the appeal on both grounds: the delay in filing and the merits of the case. No specific issue was left undecided.
What were the facts?
The Commissioner of Central Excise, Delhi-I (Petitioner) filed an appeal against an order of the CESTAT. There was a delay of 568 days in filing the appeal. The core issue revolved around whether the respondent, Premier Color Cartons Pvt. Ltd., had made a false claim of exemption by showing clearances of a sister concern. The adjudicating officer had considered this fact. However, the Commissioner (Appeals) noted the existence of a second unit during 2003-05 and its independent claim to be an exempted manufacturing concern, relying on statements of individuals and sales tax and income tax returns. This led to the overturning of the adjudicating authority's decision. The CESTAT endorsed this view.
What were the issues?
1. Whether a substantial question of law arises for consideration, given the concurrent findings of the appellate authorities, concerning the respondent/unit's alleged false claim of exemption by showing clearances of a sister concern. Assessee's Contentions: The judgment does not record any specific contentions made by the respondent (assessee). Revenue's Contentions: The petitioner (revenue) urged that the respondent/unit indulged in a false claim of exemption by showing clearances of a sister concern. The revenue filed an appeal against the order of the CESTAT, which had endorsed the opinion of the Commissioner (Appeals).
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Cause title — parties, addresses and appearances
O R D E R
There is a delay of 568 days in filing the appeal. On this ground alone, the appeal is liable to be dismissed. Besides we find that question of law urged, i.e., whether the respondent/unit indulged in false claim of exemption by showing clearances of a sister concern, was gone into in detail by both the appellate authorities. Undoubtedly the adjudicating officer considered this fact. However, it is apparent from the record that the Commissioner (Appeals) took note of objective circumstances such as the proven existence of the second unit in 2003-05 and its independent claim to be an exempted manufacturing concern. Particularly the appellate authority took note of the statements of different individuals and crucially the sales tax and income tax returns filed for the relative period. Consequently, the adjudicating authority’s decision was overturned by the Commissioner (Appeals). The CESTAT endorsed that opinion.
We are of the view that no substantial question of law arises given the concurrent findings. The appeal is, therefore, dismissed both on the issue of delay as well as on merits, along with pending applications.
S. RAVINDRA BHAT, J
DEEPA SHARMA, J SEPTEMBER 23, 2016 /vikas/
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