TMI Blog2023 (7) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... of jurisdiction were required to be considered by the Tribunal and findings recorded thereon. However, there are no findings recorded on such issues by the Tribunal. The Commissioner in the peculiar facts needs to consider these issues in respect of nature of warranty contract in the light of the decision of the Supreme Court in case of COMMISSIONER, CENTRAL EXCISE CUSTOMS VERSUS M/S LARSEN TOUBRO LTD. AND OTHERS [ 2015 (8) TMI 749 - SUPREME COURT ], as also the issue of jurisdiction be addressed by him in deciding the proceedings on record. The present appeals disposed off by maintaining the order of the Tribunal in remanding the proceedings to the Commissioner. - CENTRAL EXCISE APPEAL NO.1 OF 2021 ALONG WITH CENTRAL EXCIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t advert to the facts in detail, suffice it to observe that in the present appeals the Appellant has raised the following substantial questions of law : - Warranty Repair Services i. Whether, in the facts and circumstances of the case, CESTAT ought to not have remanded the matter to adjudicating authority but deleted/completely set aside the entire demand of service tax of Rs. 43,91,01,360/- relating to Authorised service station services ? Jurisdiction ii. Whether, in the facts and circumstances of the case, the CESTAT ought to have deleted the demand on the ground of lack of territorial jurisdiction of adjudicating authority ? Interest iii. Whether, in the facts and circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Appellate Tribunal on the basis of the law as laid down by the Supreme Court in the case of Commissioner of Central Excise and Customs, Kerala Anr. Vs. Larsen Toubro Ors. 2015 (39) STR 913 (SC). It is next submitted that the contention raised in regard to the quantification of demand was not at all dealt with though recorded in paragraph 3.12 in the impugned order. 6. Mr. Sridharan would submit that all these issues are required to be considered on remand including the issue of jurisdiction which was raised by the Appellants in their reply to the show cause notices and canvassed before the Tribunal and on which no finding has been recorded. In fairness, Mr. Sridharan submits that all the issues can be gone into by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
