THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX COCHIN COMMISSIONERATE Vs. M/S. SARKAR PLYWOOD PVT. LTD. AND ANR.

JUDGEMENT

(1.) This writ petition has been filed by the Commissioner of Central Excise, Kochi impugning Exhibit P3 order issued by the second respondent - Joint Secretary, Government of India, Ministry of Finance. On an examination of the impugned order, it appears that it has been issued on an application filed under section 35EE of the Central Excise Act, 1944, invoking the Revisional Jurisdiction, at the instance of the first respondent - Sarkar Plywood Pvt. Ltd.

(2.) The constitutive facts that would be vital for my consideration are that the first respondent imported 'Imprex film faced plywood' using the indigenous and imported raw materials and claimed rebate on input, for both the said raw materials. It appears that after issue of show cause notice, the claims pertaining to the Counter Veiling Duty (CVD) were rejected on procedural grounds that the CVD on imported inputs and used in the manufacture of final produce is paid under Section 3 of the Customs Tariff Act, 1962 and hence that the first respondent is not eligible for grant of rebate under the applicable notification dated 06.09.2004. It transpires that the first respondent took up the matter in appeal which was, however, dismissed and that he thus filed a Revision Application before the second respondent.

(3.) Even though the impugned order appears to have gone into the issues raised by the parties quite in extenso, I am of the view that it would not be necessary for me at this stage to consider them on their merits for a very singular reason as I will presently state.