JAYSHREE TEA AND INDUSTRIES LTD, OWNING AMONGST OTHERS, JAYSHREE TIMBER PRODUCTS, UNIT II Vs. CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, EAST ZONAL BENCH AND COMMISSIONER, APPEALS, CENTRAL EXCISE

JUDGEMENT

(1.) The Appellant is aggrieved by an order dated 2nd Sept., 2009 passed by the Custom, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Excise Appeal No. EDM-16/2005.

(2.) The substantial question of law led by the Appellant is (i) Whether the Custom and Central Excise was correct in law in coming to the conclusion that the question of unjust enrichment has come to an end after the decision of the Division Bench of the Gauhati High Court in Civil Rule No. 3499/1991 decided on 13th July, 1991 and it was no longer res integra in so far as the Assistant Collector of Central Excise is concerned.

(3.) The Appellant is the manufacturer of plywood and aqua solution of urea and phenol. The question raised is whether the captive consumption of aqua solution of phenol and urea was excisable to Central Excise duty under the Tariff entry of the Central Excise and Salt Act, 1944 (now the Central Excise Act).