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2016 (7) TMI 1136 - AT - Central ExciseRecovery of duty on Printed PVC Films - period of limitation - Held that:- Commissioner (Appeals) has allowed the appeal filed by the Respondent only on the ground of limitation, without recording any findings on the merit of the case. The reasoning recorded by the Ld Commissioner (Appeals) in the impugned order while holding the demand notice barred by limitation, is contrary to the principles laid down by the Hon’ble Gujarat High Court in Neminath Fabrics Pvt Ltd s case (2010 (4) TMI 631 - GUJARAT HIGH COURT ). Therefore, the said finding of the Ld Commissioner (Appeals) cannot be sustained. In the result, the impugned order is set aside and the matter is remanded to the Ld Commissioner (Appeals) for deciding the issue afresh on merit. Needless to mention, a reasonable opportunity of hearing be granted to the Respondent. The appeal is allowed by way of remand.
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