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2012 (5) TMI 13 - SC - Central ExciseDetermination of the cost of raw material in the assessable value of the final product for the purpose of levy of Excise duty - The application filed on behalf of the assessee for recall of the said order was dismissed by the Tribunal by a cryptic order dated 21st September, 2007. It is argued that the appellant had made out a very strong case for recall of order dated 31st May, 2006 but the Tribunal without adverting to the cause shown for non-appearance of the counsel, dismissed the application on the ground that the appellant did not have a strong case on merits. - Held that:- Determining the question of invocation of extended period of limitation in the interest of justice, it is a fit case where the appellant deserves to be granted adequate opportunity to place before the Tribunal its view point on all the aspects of their case - the impugned orders are set aside and the matters are remitted back to the Tribunal for fresh adjudication - in favors of assessee.
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