TMI Blog2019 (11) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of central excise - HELD THAT:- We are of the opinion that on these submissions, it is difficult to throw out the appeal at the admission stage. We admit the appeal to be heard on questions which are based on the arguments of Mr. Chatterjee and Mr. Maity - Since the respondent is represented by learned counsel, issuance and service of the notice of appeal are dispensed with. List the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-decision made on 17th September, 2007 in Mayfair Polymers Private Limited versus Commissioner of Central Excise, Ahmedabad said that if collection was made in the above manner, section 11D of the Central Excise Act, 1944, as it stood at the material point of time, was not attracted. (iii) According to the responses dated 11th May, 2017 and 6th November, 2019 of the RTI authorities, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 130 (S.C); Birla Corporation Ltd. v. Commissioner of Central Excise 2005(186) E.L.T. 266 (S.C); and Jayaswals Neco Ltd. v. Commissioner of Central Excise, Nagpur 2006(195) E.L.T. 142 (S.C). It has been held in all these cases that if no appeal is filed against an earlier order or the earlier appeal involving the identical issue was not pressed by the Revenue, the Revenue is not entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it any of the factual contentions. He makes a very simple argument that the respondent has collected excise duty on exempted goods and that it is liable to remit the same to the Central Government under section 11D, as it stood at the material point of time. We are of the opinion that on these submissions, it is difficult to throw out the appeal at the admission stage. We admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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