Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1288 - HC - Central ExciseWas the CESTAT justified in declining to extend the benefit of the order passed by the Settlement Commission to the present Appellant? - HELD THAT:- The Court is of the view that the mere fact that the Settlement Commission permitted the Department to proceed against the co-noticees in accordance with law did not mean that the co-noticees could not rely on the said order to argue, on the basis of the judgment of this Court in M/S. LESAG HBB (I) LTD. & OTHER VERSUS COMMR. OF CENTRAL EXCISE DELHI & OTHER [2016 (11) TMI 681 - DELHI HIGH COURT] that the proceedings against them ought to have been dropped under the KVS scheme Was the CESTAT obliged to deal with the appeal on merits notwithstanding the preliminary objection raised by the Department on issue above? - HELD THAT:- Once the CESTAT accepted the plea of the Department that the benefit of the order of the Settlement Commission should not be extended to the Appellant, the logical sequitur was that the appeal had to be then considered on merits. The Court fails to understand how the CESTAT could observe that nothing further remained to be decided in the appeals in view of the order of the Settlement Commission. Both the issues require reconsideration by the CESTAT - appeal allowed by way of remand.
|