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Commissioner of Central Excise, Chandigarh Versus M/s Nova Industries (P) Ltd.

2016 (12) TMI 1459 - PUNJAB & HARYANA HIGH COURT

Maintainability of appeal - Section 35G of the Central Excise Act, 1944 - issue involved is of rate of duty - Held that: - As the issue involved in the present appeals is pertaining to the rate of duty with reference to exemption under N/N. 1/93-CE d .....

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- Dated:- 16-12-2016 - Rajesh Bindal And Harinder Singh Sidhu, JJ. Mr. Tajender K. Joshi, Advocatefor the appellant Mr. Jagmohan Bansal, Advocate for the respondent ORDER Rajesh Bindal, J. This order shall dispose of CEA Nos. 65,59, 67 and 68 of 201 .....

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al questions of law:- (i) Whether the Hon'ble Tribunal is correct in allowing the appeal of the party with consequential relief, by holding the demand on account of wrong availment of SSI exemption and Clandestine removal by both the units, as no .....

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her the Hon'ble Tribunal is correct in holding that extended period of limitation is not invokable even when the party had indulged into fraud, willfully suppressed/mis-declared the material facts and also resorted to manufacturing and clearing g .....

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unal is justified and in accordance with law. At the very outset, learned counsel for the respondent raised a preliminary objection referring to the judgment of this Court in Commissioner of Central Excise, Panchkula vs. Special Machine 2009 (242) EL .....

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