OFFICE OF THE COMMISSIONER (A.R.

)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD1st Floor, HMWSSB BUILDING, REAR
PORTION, KHAIRATABAD, HYDERABAD – 500 004
hyd.arcestat@gov.in 040-23314466, 040-23314465, Fax: 040-23314467

Date 06.11.2017

JOINING REPORT

Certified that Sri.DASS THAVANAM, Superintendent of Central Tax,

has reported to duty in the forenoon of today i.e. on 06-11-2017, consequent on his
transfer to CESTAT, Hyderabad Regional Bench, Hyderabad vide Establishment order
(G.O) No.119/2017 dated 27.10.2017 issued by the Principal Commissioner of Customs & Central
Taxes, Hyderabad GST Commissionerate.

(M.CHANDRA BOSE)
ADDITIONAL COMMISSIONER(AR)
To
The Individual,

Copy Submitted to:

1. The Principal Commissioner of Customs & Central Taxes, Hyderabad GST Commissionerate,
Hyderabad.
2. The Principal Commissioner of Customs , Hyderabad Customs Commissionerate, Hyderabad.
3. The Joint Commissioner of Customs , Hyderabad Customs Commissionerate, Hyderabad.
4. CAO/PAO, Customs & Central Taxes, Hyderabad GST Commissionerate/ Customs
Commissionerate, Hyderabad.
To Hyderabad
The Commissioner(AR) 06/11/2017
CESTAT,
Hyderabad Regional Bench,
Hyderabad

Respected Madam,

SuB:- Request for nomination for AR-Reg.,

***

It is submitted that I have joined as Superintendent CESTAT, Hyderabad

Regional Bench, Hyderabad on 06-11-2017.

It is requested that I may be nominated as Authorised Representative(AR) to

represent the cases. I have completed a service of 24 years and I have worked in different formations
like Ranges, Divisions and Headquarters Tribunal and Adjudication sections and having very good work
exposure in the subject matters of Central Excise, Service tax and Customs and I request the benign
Commissioner to nominate me as AR to represent the cases before the Tribunal.

Thanking you Madam,

Yours faithfully,

(DASS THAVANAM)
SUPERINTENDENT
 OFFICE OF THE COMMISSIONER (A.R.)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD1st Floor, HMWSSB BUILDING, REAR
PORTION, KHAIRATABAD, HYDERABAD – 500 004
hyd.arcestat@gov.in 040-23314466, 040-23314465, Fax: 040-23314467

C.No.IV/ 16/01/2017 Date .11.2017

To
The Chief Commissioner(AR)
CESTAT, R.K.Puram,
New Delhi-110066

Sir,
Sub:Nomination of Sri.Dass Thavanam, Superintendent as Authorised
Representative (AR)-Reg

***

It is submitted that Sri.Dass Thavanam, Superintendent has joined the

CESTAT, Hyderabad Regional Bench on 06-11-2017 in the place of Sri.P.M.Raj Kumar, Superintendent.
Earlier, Sri.P.M.Raj Kumar, Superintendent was nominated as AR by the Chief Commissioner(AR), New
Delhi and was recently transferred out. It is requested to nominate Sri.Dass Thavanam,
Superintendent, as Authorised Representative(AR).

Yours faithfully,

(B.V.SIVA NAGA KUMARI)

COMMISSIONER(AR)
REGIONAL BENCH, CESTAT
HYDERABAD
 OFFICE OF THE COMMISSIONER (A.R.)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD1st Floor, HMWSSB BUILDING, REAR
PORTION, KHAIRATABAD, HYDERABAD – 500 004
hyd.arcestat@gov.in 040-23314466, 040-23314465, Fax: 040-23314467

C.No.IV/16/9/2017-Admn Date: -11-2017

SANCTION ORDER
 OFFICE OF THE COMMISSIONER (A.R.)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD1st Floor, HMWSSB BUILDING, REAR
PORTION, KHAIRATABAD, HYDERABAD – 500 004
hyd.arcestat@gov.in 040-23314466, 040-23314465, Fax: 040-23314467

E/878/2007 Date .11.2017

To
The Principal Commissioner of GST
Visakhapatnam (AR)
CESTAT, R.K.Puram,
New Delhi-110066

Sir,
Sub:Nomination of Sri.Dass Thavanam, Superintendent as Authorised
Representative (AR)-Reg

***

It is submitted that Sri.Dass Thavanam, Superintendent has joined the

CESTAT, Hyderabad Regional Bench on 06-11-2017 in the place of Sri.P.M.Raj Kumar, Superintendent.
Earlier, Sri.P.M.Raj Kumar, Superintendent was nominated as AR by the Chief Commissioner(AR), New
Delhi and was recently transferred out. It is requested to nominate Sri.Dass Thavanam,
Superintendent, as Authorised Representative(AR).

Yours faithfully,

(B.V.SIVA NAGA KUMARI)

COMMISSIONER(AR)
REGIONAL BENCH, CESTAT
HYDERABAD
 CESTAT, Hyderabad Regional Bench, Hyderabad,
Division Bench Dates & Disposals

Sl No Dates of Division Bench No.of cases disposed

1 12-06-2017 To 23-06-2017 473

2 04-09-2017 To 15-09-2017 253

3 13-11-2017 To 17-11-2017 138(Issued so far)

 OFFICE OF THE COMMISSIONER (A.R.)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD1st Floor, HMWSSB BUILDING, REAR
PORTION, KHAIRATABAD, HYDERABAD – 500 004
hyd.arcestat@gov.in 040-23314466, 040-23314465, Fax: 040-23314467

C.No.IV/ 16/01/2017 Date .12.2017

To
The Chief Commissioner(AR)
CESTAT, R.K.Puram,
New Delhi-110066

Sir,
Sub:Admn- Requirement of additional vehicle-Submission of -Reg

***

Kind attention is invited to the DGHRD letter in

F.No.8/B/10(125)/HRD/EMC/2017 dt.04.12.2017 and this office letter dt.18.12.2017 on the above
subject.

In continuation to the above letter, it is submitted that this office at present

have two vehicles, one of which is staff car for Commissioner(AR). The other vehicle is not sufficient
to carry files daily relating to large number of hearings, to the seven officers who are located in very
far off places from office.

Moreover, Division Bench is happening regularly and upto 75-100 cases are
listed there. It is submitted that just one vehicle is unable to carry such large number of files and
attend to all other office works.

Hence, it is requested to sanction one vehicle in addition to the existing two

vehicles to enable the office to smoothly carry files and prepare for arguments in time. It is submitted
that this will definitely improve the quality of presentation and of arguments and will have direct
impact on safeguarding the revenue for the department.

Hence, hiring of vehicle as requested may kindly be sanctioned.

Yours faithfully,

(B.V.SIVA NAGA KUMARI)

COMMISSIONER(AR)
REGIONAL BENCH, CESTAT
HYDERABAD
LIST OF CASES TO BE BUNCHED FOR THE DIVISION BENCH TO BE HELD ON 22.01.2018 –02.02.2018

Sl No Commissionerate Name of the Issue in Brief Appeal No.of

Assessee/Party No. Cases
M/s.

1 Guntur The Jaypore Wrong Availment of E/25616/ 2

Sugar Company Cenvat Credit On 2013
Ltd., Molasses used in the E/25936/
manufacture of Non- 2013
Excisable Goods.
2 Do Gowthami Irregular Availement of 8
Sovent Oils Pvt Exemption Notification
Ltd No.89/95-CE
dt.18.05.95
3 Do Naga Hanuman Do 12
Solvent Oils Pvt
Ltd
4 Do Sri Chaitanya Service Tax liability on 9
Educational the amounts collected
Committee, under ‘Commercial
Training or Coaching
Service’:
5 Do The Ramco 1. Irregular availment of 4
Cements Ltd.( cenvat credit of ‘clean energy
cess’ paid on ‘coal’:

6 Visakhapatnam APP Mills Under Valuation of 9

Goods cleared to same
management
7 Do Non-payment of ST on 6
Renting of Immovable
Property Services
8 Do Sai Samhita Whether the charges 1
Storages are taxable services 2
NCS Industries
9 Do Extending of 6
composition scheme
under Works Contract
Services
10 Tirupathi Penna Cements Irregular availment of 6
Ltd and others Cenvat credit on clean
energy cess
11 Do Panyam Mis-utilisation of 20
Cements and Notificatin No.04/2006
others
12 CPC Vijayawada Classification of MGO 2
and LDO
13 Customs House, Classification of 6
Visakhapatnam Aluminum Cement
14 Hyderabad-GST Nilgiri Oils, etc Classification of edible
E/176/20 7
Oil or non-edible oil 12
E/1231/2
011
E/20726/
2014
E/2595/2
011
E/30000/
2010
E/30796/
2016
E/28140/
2013
15 Do Cenvat credit on MS E/1211/2 3
Angles etc 011
E/21589/
2014
E/22711/
2014
16 Do Non-payment of duty E/30668/ 5
on sugar Syrup 2016
E/30487/
2016
E/30672/
2017
17 Do Saraiwala Agro Non-Applicability of E/30967/ 2
Refineries exemption Notifications 2016
E/30968/
2016
18 Do Works contract 33
19 Ranga Reddy Refund of Credit under 15
Rule 5
20 Do Irregular availment of E/30021/ 1
Cenvat credit on clean 2015
energy cess
21 Medchal Astrix Cenvat credit availed 8
Laboratories Ltd on inputs used in the
manufacture of
exempted final products
exported
22 Mahindra & Differential Duty 8
Mahindra
23 Lee Pharma Demand of 4% 2
additional duty for
2DTA Sales by 100% EOU
24 Cubex Tubings Irregular 12
availment of credit
without actual receipt of
inputs
25 Shivshakti Bio Mis-classification of 7
Plantec Ltd Plant growth regulators
26 Mis-utilisation of 2
Notificatin No.04/2006
27 Sirpur Paper Refund-Unjust 5
Mills Enrichment
28 Aurobindo Non-payment of duty 8
Pharma on Spent Solvents
Lee Pharma
29 Mac Mohan Under Section 11D 2
Pharma
30 Nuzen Herbal Classification of herbal 5
Pvt Ltd 5 Hari Oil
31 Aswini Homeo Mis-classification of hair 3
Oil
32 Annapurana Ear Determination of 6
Canal Ltd value under Section 4 for
the goods cleared
to sister concern
33 Works contract services 3
34 Secunderabad APSRTC Non-payment of ST 4
under Tour Operator
Service
35 HMDA Non-payment of ST 3
Others under Renting of 6
Immovable Property
Service
36 Works Contract services 2
37 Varun Motors Irregular availment of 2
Ltd crediton free service
coupons
38 Non-payment of ST 2
Under cleaning services
Service
39 Works contract services 13
40 Customs Agarwal Under Valuation of MS 14
Commissinerate, Foundries Scrap
Hyderabad
41 Laxmi Traders Import of MFD Copiers 5
 WRITTEN SUBMISSION FILED IN THE APPEAL No.E/810/08
M/s.ECIL Vs Commissoner of Central Excise, Hyderabad-III

BRIEF FACTS OF THE CASE:

The assessee used to avail the exemption under

Notification No.64/95-CE dt.16.03.1995 for the goods cleared by them to the
progreamme of Samyukta under Ministry of defence. The said notifaction was
amended vide notification No.40/06-CE dt.21.08.2006 and the exemption to
Samyukta programme was extended by way of insertion of Sl.No.23 in the table
annexed to the notification and the validity of the exemption was extended up to
30.11.2007. Since the Notification No.40/2006 was issued on 21.08.2006, there
was no exemption available to the clearances between the period from 02.06.2006
to 20.08.2006.

The assessee was issued a show cause notice and

the same was adjudicated vide OIO No.15/2008-Hyd-III Commr.(CE)
dt.31.07.2008 and the demand was confirmed for an amount of Rs.51,97,951/-
along with interest. The assessee has filed an appeal with CESTAT.

It is submitted that the clearances made between

the relevant period of the non-availability of the exemption notification do no have
the eligibility for the non-payment of duty since the said amended notification was
issued w.e.f.21.08.2006 and the assessee has to discharge the duty for the
transitional period of the non-availability of the said exemption notification.

The relevant case laws are submitted as follows:

1) M/s.Ordinance Factory Vs Commissioner of Central

Excise, Nagpur-2013(295)ELT.600(Tri.Mumbai)
2) Commissioner of C.EX., Chennai-II Vs NEPC India
Ltd., -2016(341)ELT 33(Mad)
3) Sylvania and Laxman Ltd Vs.UOI and Another-
1987(30)ELT.697(Del)
4) Dolphin Impressions Pvt Ltd Vs Commissioner Of
C.Ex., Nasik 2004(172)ELT.123(Tri.Mumbai)

In view of the above submissions and the citations,

it is prayed
that the appeal may be rejected and the same may be decided in department’s
favour my lord.

(DASS THAVANAM)
SUPERINTENDENT(AR)
Friends,

Contesting in the elections is nothing but offering himself at the

disposal of the cadre for rendering service. We request all of you to recognize us
not by caste, religion and region but by virtue of our zeal to work for the cadre
and give us a chance to prove that we are not second to anyone.

Ours is not a trade union or political organization but a welfare

association owned by all of us for the welfare of the cadre. We assure you all a
healthy, freely approachable, non-compromising, self-less, impartial and cordial
welfare body which will give the cadre a happy sailing in the department.

A leader is successful when he is freely accessible, approachable and

having patient hearing with humble humanity. We request you all to give us a
chance to serve you since we all possess the same.

A country’s economic growth is purely dependent on its socio and

political situation in the country. When the people have unrest in their socio,
economic and political lives, the economy will not have its growth. Likewise, when
the employees are having un-happiness with their working conditions, pay and
allowances and promotional avenues, the department cannot achieve its growth
as required. We assure to work hard for the cadre for their overall happiness with
utmost dedication and sincerity.

In addition to the topics of the TRANSFER, PAY AND ALLOWANCES

AND PROMOTIONS, there is one more important aspect of health of the
employees. We will work together for improvement of the health by way of
conducting health camps, contributory insurance facilities which will improve the
efficiency of the employees.

We assure you all that the team will meet each division and range
staff every week to know the welfare of the members and we will address the
administration the problems even without the written request from the members.

We would like to conduct refresher courses and awareness classes

for the newly promoted and existing cadre to know about the day to day changes
happened taken place in the acts and the provisions to have prevention of
problems in the discharge of duties.
 WRITTEN SUBMISSION FILED IN THE APPEAL No.C/226/09
M/s.Big Apple Computers Vs Commissoner of Customs, Hyderabad-II

BRIEF FACTS OF THE CASE:

The assessee has imported LCD Monitors and

declared the same under CHSH No.85285100 and claimed exemption benefit as
under Notification No.24/2005-Cus and Tuner cards under 84733030 and claimed
exemption as under Notification No.06/2006-C.Ex., Whereas the department is of
the contention that the said items merit classification under 85285900 and
85299090 and denied the exemption as under the said notification and imposed
penalty and redemption fine by confiscating the subject goods. The imported LCD
monitors not incorporating a TV Tuner in itself does not take the impugned goods
out of the category of the monitor principally used as a TV/Video monitor as most
oftheTV/Video monitor nowadays rely on an external HDTV tuner and take signal
via S-video or DVI Ports. Since the importer in this case had imported TV Tuner
and the remote control along with the LCD Monitor which also had S-Video port,
hence the impugned LCD monitor is nothing but principally a TV/Video monitor
and shall be classified under 85285900.

The assessee was issued a show cause notice and

the same was adjudicated vide OIO No.15/2008-Hyd-III Commr.(CE)
dt.31.07.2008 and the demand was confirmed for an amount of Rs.51,97,951/-
along with interest. The assessee has filed an appeal with CESTAT.

It is submitted that the clearances made between

the relevant period of the non-availability of the exemption notification do no have
the eligibility for the non-payment of duty since the said amended notification was
issued w.e.f.21.08.2006 and the assessee has to discharge the duty for the
transitional period of the non-availability of the said exemption notification.

The relevant case laws are submitted as follows:

1) M/s.Ordinance Factory Vs Commissioner of Central

Excise, Nagpur-2013(295)ELT.600(Tri.Mumbai)
2) Commissioner of C.EX., Chennai-II Vs NEPC India
Ltd., -2016(341)ELT 33(Mad)
3) Sylvania and Laxman Ltd Vs.UOI and Another-
1987(30)ELT.697(Del)
4) Dolphin Impressions Pvt Ltd Vs Commissioner Of
C.Ex., Nasik 2004(172)ELT.123(Tri.Mumbai)

In view of the above submissions and the citations,

it is prayed
that the appeal may be rejected and the same may be decided in department’s
favour my lord.
(DASS THAVANAM)
SUPERINTENDENT(AR)