AREVA T. AND D. INDIA LTD. Vs. CESTAT

JUDGEMENT

(1.) THE appellant challenges the common order dated 4 June 2011 in Appeals 551 to 554/2011 on the file of the Customs, Excise & Service Tax Appellate Tribunal, Chennai, whereby and whereunder, the appeals were dismissed by confirming the order passed by the Commissioner, Customs, Excise and Central Excise, Chennai. The appellants are manufacturers of electrical equipments falling under Chapter 85 of the Central Excise Tariff Act, 1985. The appellants raised supplementary invoices on their O.E. Customers on account of price revision of goods supplied to them with retrospective effect. They had discharged Central Excise duty on such supplementary invoices, but they have not paid any interest on such differential duty paid, even though the price revision pertained to clearances made much earlier to the date of raising such supplementary invoices. This resulted in issuing show cause notice by the Department and ultimately, by rejecting the explanation submitted by the appellants, interest was levied. The said order was challenged before the Tribunal. The Tribunal by way of common non -speaking order, rejected the appeals. Feeling aggrieved by the order passed by the Tribunal, the appellant is before this Court.

(2.) THE learned counsel appearing on behalf of the appellant contended that the appeal before the CESTAT was a statutory appeal and as such, the CESTAT was expected to decide the matter objectively. However, the CESTAT did not advert to the basic facts and rejected the appeal by way of a non -speaking order.

(3.) THERE is no dispute that the second appeal before the CESTAT was a statutory appeal. Therefore, the entire matter was at large before the CESTAT. The CESTAT is the last authority on facts. Therefore, the CESTAT was expected to consider the factual matrix in an objective manner. However, the CESTAT failed to discuss the matter and by way of a brief order rejected the appeal on the ground that the issue was settled against the petitioner in view of the decision in CCE, Pune v. SKF India Ltd. : [2009 -TIOL -82 -SC = 2009 (239) E.L.T. 385 (S.C.)]. However, there is nothing indicated in the order about the facts of the referred case, the law declared by the Supreme Court and as to how the said judgment was applicable to the case on hand.