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2023 (8) TMI 789 - AT - Central ExciseExtended period of limitation - concessional rate of duty on the scrap cleared - HELD THAT:- The appellant’s case is squarely covered by the decision of the Tribunal in their own case for the past period M/S MENETA AUTOMOTIVE COMPONENTS PVT. LTD., SHRI PRAVEEN GARG, AUTHORISED SIGNATORY VERSUS CCE & ST, ROHTAK [2015 (4) TMI 733 - CESTAT NEW DELHI] and by the decision of the Commissioner in the subsequent period. Learned Commissioner vide OIO dated 23.11.2016 had categorically mentioned that the aforesaid decision of the Hon’ble Tribunal has attained its finality as the worthy Chief Commissioner, Central Excise, Delhi vide their office letter C.No. CCO(OZ)CXJ116/Meneta/CESTAT/ Review/ 2015 dated 03.11.2015 has accorded concurrence on the proposal of acceptance of Hon’ble CESTAT Final Order in M/S MENETA AUTOMOTIVE COMPONENTS PVT. LTD., SHRI PRAVEEN GARG, AUTHORISED SIGNATORY VERSUS CCE & ST, ROHTAK [2015 (4) TMI 733 - CESTAT NEW DELHI]. The impugned order is not sustainable and is liable to be set aside - Appeal allowed.
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