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2013 (7) TMI 826 - AT - Central ExciseTime period for initiation of appeal under Rule 96 ZP (3)/ Rule 96 ZO(3) – Held that:- Hon’ble Punjab & Haryana High Court in the case of Hari Concast reported in [2009 (4) TMI 170 - PUNJAB AND HARYANA HIGH COURT ] had held that with regard to similar provisions of Rule 96 ZO(3), held that though in the Rule, there is no period of limitation - Reasonable to adopt limitation period of five years and as such, after expiry of 5 years, no penal proceedings can be initiated - Tribunal in the case of Bhawani Castings Pvt. Ltd. had taken a contrary view, on appeal being filed before Hon’ble Punjab & Haryana High Court, reversed The Tribunal judgment vide judgment reported in 2010 (4) TMI 284 - PUNJAB & HARYANA HIGH COURT, wherein Hon’ble Punjab & Haryana High Court has followed its earlier judgment in Hari Concast Pvt. Ltd. (supra) and has held that penal proceedings under Rule 96 ZO(3) cannot be initiated after expiry of 5 years – Decided against the Revenue.
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