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2019 (3) TMI 511 - CESTAT MUMBAITime limitation - Valuation - stock transfer - wrong assessable value adopted by the appellant - revenue neutrality - difference of opinion - Held that:- As there are difference of opinion, the matter is referred to Hon'ble President, to refer the matter to third member to determine: i. Whether in the facts and circumstances of the case, the appeal filed by the appellant should be allowed on the ground of limitation as held by the Member (Judicial), or should be rejected as there is sufficient evidence to invoke extended period of limitation for demanding the Central Excise duty as held by the Member (Technical)? and ii. Whether the revenue neutrality can be invoked in the present case for determining the issue of limitation in the present case?
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