Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 609 - HC - Central ExciseCOD Clearance – entitled to the benefit of the order recalling directions given in the ONGC's Ltd. [2007 (7) TMI 354 - Supreme Court] - Held that:- Spirit of the judgment given by the Apex Court in Electronics Corpn. of India Ltd. (2011 (2) TMI 3 - Supreme Court) should have been kept in mind by the CESTAT, particularly, when such a judgment has already been passed on 17.02.2011, i.e. much before the impugned order was passed by the CESTAT, i.e. 27.11.2012/29.11.2012. That being so, we are of the view that CESTAT should have considered the appeal and the application on its merits instead of dismissing the same for the want of clearance from CoD. - Decided in favour of assessee.
|