Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1594 - CESTAT CHENNAITime Limitation - it was alleged that the appeal filed by the Department before the Commissioner (Appeals) was time barred - monetary amount involved in the appeal - Held that:- Admitted facts are, the date of the order of the adjudicating authority in the present appeal is 05.10.2016; the date of communication of the same to the reviewing authority was 17.10.2016, the date of order of the reviewing authority is 12.01.2017 and the date of filing of the appeal before the lower appellate authority is 19.01.2017. I is clear that the first appeal before the lower appellate authority is within the period of three months from the date of communication of the order which is well within the meaning of Section 35E (3) of the Central Excise Act, 1944. In view of the legal requirement of Section 35E (3) which is extracted herein above, the limitation would start from 17.10.2016 i.e., the date of communication of the order, which is relevant in the context of the amended provision of Section 35E (3) with effect from 01.06.2007 - the lower appellate authority has committed an error in holding that the limitation began on the date when the adjudicating authority affixed his signature However, considering quantum of amount/duty involved coupled with the fact that for the subsequent period the Revenue itself has not raised any demand, it is found that the issue is more an academic in nature and therefore the Revenue’s appeal dismissed - Revenue Appeal is therefore dismissed on monetary limits alone, on the basis of CBEC Circular F. No. 390/Misc./116/2017-JC dt. 11.07.2018, without going into the merits.
|