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2017 (11) TMI 931 - HC - Central ExciseExtended period of limitation - adjudication pending - Whether in the facts and circumstances of the case and law, the Hon’ble Tribunal has committed substantial error of law in holding that the extended period of imitation could not have been invoked by the Department and the same on merits is in favor of the Respondent-Assessee? Held that: - It is reported that the proceedings before the adjudicating authority on remand are still pending. Under the circumstances, the learned Tribunal ought not to have dismissed the appeal preferred by the revenue which was preferred to enhance the amount of penalty - the proceedings before the adjudicating authority in so far as the respondent assessee are concerned, are pending pursuant to the order passed by the learned tribunal dated 24-1-2011. Therefore, the outcome of the said proceedings would have a direct bearing on the issue with respect to penalty. The impugned order passed by the learned tribunal cannot be sustained and the same deserves to be quashed and set aside and the matter is required to be remanded to the adjudicating authority to consider the issue with respect to penalty to be considered along with adjudication proceedings, which are pending before the adjudicating authority - appeal allowed by way of remand.
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