Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 68 - CESTAT KOLKATARefund claim - rejection of application of the Appellant for fixation of special value addition rate for the period 2008- 09 to 2017-18 (up to June 2017) - time limitation - HELD THAT:- The issue has been dealt with by Hon’ble Gauhati High Court in the case of M/S. JYOTHY LABS LTD. (ERSTWHILE JYOTHY LABORATORIES LIMITED) VERSUS THE UNION OF INDIA AND 2 ORS. PRINCIPAL COMMISSIONER CGST COMMISSIONERATE GUWAHATI, THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE GUWAHATI [2021 (3) TMI 1039 - GAUHATI HIGH COURT] wherein it has been held that As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a special rate to be fixed in the event of there being any add-ons to the goods manufactured, we are of the view that without an appropriate decision being taken on such claim for special rate, it would be inappropriate for the department to proceed against the petitioners as per the rates provided in the Notification dated 27.03.2008. Thus, by respectfully following the observations of the Hon’ble Gauhati High Court, the matter is remanded back to the Ld. Adjudicating authority to consider the application of the Appellant for fixation of special value addition rate for the period 2008-09 to 2017-18 (up to June 2017) in the light of the observations of Hon’ble Gauhati High Court and pass speaking order thereto - the appeal is allowed by way of remand to the Ld. Adjudicating authority.
|