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2016 (8) TMI 973 - CESTAT NEW DELHIAppeal for early hearing - issue is of recurring nature - denial of area based exemption Notification No. 50/2003 and issuance of number of subsequent show cause notices - Held that:- once the Revenue has taken a stand that appellant is not entitled to said notification benefit, it automatically follows that the Revenue would issue the show cause notices for the subsequent period also. We do not find that why for allowing the application, fact of issuance of show cause notices needs verification by the Commissioner, as sought for by the learned DR. Further, the objection raised by the learned DR is also not found favour with inasmuch as we find that the benefit of notification is a continuation issue and the fact that issuance of subsequent show cause notices makes it a recurring issue, leading to unnecessary litigation. To avoid the same, it is necessary that the disputed legal issue is settled so as to allow the lower authorities to decide the issue in accordance with such declaration of law by the Tribunal. - Early hearing allowed
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