RUPA & CO. LTD. Vs. CESTAT

JUDGEMENT

(1.) THIS appeal is filed by the assessee under Section 130 of the Customs Act, 1985 questioning the correctness of the order of the first respondent. Heard Mr. S. Jaikumar, learned counsel for the appellant and Mr. A.P. Srinivas, learned Senior Panel Counsel appearing for the second respondent.

(2.) THE appellant is a manufacturer of cotton knitted garments and cotton knitted fabrics, falling under sub -heading Nos. 6101.00 and 6002.92 respectively under the First Schedule to the Tariff Act, 1985.

(3.) THE appellant filed a statutory appeal before the Commissioner (Appeals). But, the Commissioner disposed of the appeals by an order dated 13 -1 -2005, holding the appellant guilty of claiming Cenvat credit, to which, they were not entitled. However, the amount of penalty was reduced from Rs. 7,06,433/ - to Rs. 70,643/ -. The appellant then filed an appeal before the first respondent. The appeal was disposed of by the Tribunal by an order dated 6 -2 -2006 [ : 2006 (199) E.L.T. 282 (Tribunal)] sustaining the orders in principle, but setting aside the quantum of duty and penalty and remitting the matter back to the Original Authority for requantifying the duty and penalty. On the question, in relation to which, the first respondent remanded the matter back to the Original Authority, the appellant has no difficulties. But, on the point that was sustained by the Tribunal in principle, the appellant has come up with the above appeal.