INTERNATIONAL ENGINEERS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE assessee has filed this appeal under Section 35G of the Central Excise Act, 1944 (in short, "the Act"), for quashing order dated 1 -9 -2011, Annexure A. 5 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, "the Tribunal") in five appeal Nos. E 619 -621/2004, 667 -668/2004 -SM ( : 2012 (279) E.L.T. 126 (Tri. -Del.)), claiming following substantial questions of law: -

(2.) LEARNED counsel for the appellant relied upon judgment of this Court dated 26 -8 -2011 in CEA No. 102 of 2007 (Commissioner of Central Excise, Jalandhar v. M/s. Royal Enterprises, Aujla Road, Kapurthala) and contended that the issues involved herein stand concluded by the aforesaid decisions, wherein it was held that even if the manufacturer -supplier had not paid Central Excise duty and given a wrong certificate/no certificate on the body of invoices about discharging of its liability, the assessee could not be held liable for the payment of the Central Excise duty on the goods cleared.

(3.) THE appellant -assessee had discharged the duty liability. The Tribunal disallowed the benefit thereof to the appellant on the ground that belated payment of compounding levy by input supplier shall not entitle the appellant to the deemed credit in respect of input subjected to such levy. Under the circumstances, the Tribunal was not right and the benefit of discharge of the duty liability by the appellant could not be denied to the appellant in the light of the judgments of this Court in Vikas Pipe's case and M/s. Royal Enterprisers case (supra).