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2017 (2) TMI 479 - GUJARAT HIGH COURT

2017 (2) TMI 479 - GUJARAT HIGH COURT - TMI - 100% EOU - Time limitation - Whether the Tribunal is justified in dismissing the appeals filed by the revenue following Larger Bench decision in the case of CCE v. LML Ltd., Scooter Division, [2002 (6) TMI 59 - CEGAT, COURT NO. I, NEW DELHI] without considering the appeal of the revenue filed within limitation on merits solely on the ground that the appeals were filed much after orders were passed in the appeal of the assessee? - Held that: - whe .....

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the learned tribunal to consider the issue on merits which is already concluded against the revenue in view of the decision of the Hon'ble Supreme Court in the case of Virlon Textile Mills Ltd. Versus Commissioner of Central Excise, Mumbai, [2007 (4) TMI 6 - SUPREME COURT OF INDIA] as well as decision of the Division Bench of this Court in the case of very assessee and against the very impugned judgement and order passed by the adjudicating authority [2010 (2) TMI 1136 - GUJARAT HIGH COURT]. .....

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entering into the merits of the matter and solely on the ground that the assessee s appeal against the very judgement and order which were assailed in the appeals, have been dismissed earlier by the learned tribunal, revenue has preferred the present appeal to consider the following substantial question of law :- (A) Whether the Tribunal is justified in dismissing the appeals filed by the revenue following Larger Bench decision in the case of CCE v. LML Ltd., Scooter Division, reported in 2002 ( .....

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valued at ₹ 52,49,838/- from them under proviso to Section 11A(1) of Central Excise Act, 1944; (ii)recover the duty of Excise of ₹ 6,88,236/- leviable on indigenous POY/PFY (raw material) valued at ₹ 19,94,887/- from them under proviso to Section 11A of Central Excise Act, 1944; (iii)recover the duty of Customs amounting to ₹ 36,21,129/- leviable on imported POY/PFY (raw material) valued at ₹ 40,72,894/- from them under Section 72 of Customs Act, 1962 read with prov .....

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ty - Commissioner Central Excise and Customs, Surat-I, who determined the duty payable at ₹ 34,00,011/- payable by the respondent assessee M/s. Shabnam Synthetics, Surat in terms of section 11A(2) of the Central Excise Act, 1944. However, the adjudicating authority did not pass further order. The Assessing Officer did not impose any penalty. 2.02. Similar show cause notice was also issued, which was adjudicated by the appropriate authority. 2.03. Feeling aggrieved and dissatisfied with the .....

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olicy, Government cannot go beyond such permission and dispute the value of clearance allowed by the competent authority, which in the case was the Development Commissioner. 2.04. It appears that after the the order passed by the learned tribunal in the aforesaid appeals preferred by the assessee, by which the learned tribunal has quashed and set aside the order passed by the adjudicating authority, revenue preferred appeals before the CESTAT being Appeal Nos.E/93 to 95/2003. The same has been d .....

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ferred by the revenue solely on the ground that the appeals preferred by the assessee are disposed of and therefore, appeals preferred by the revenue are required to be considered on merits, revenue has preferred present appeal with the aforesaid question of law. 3.00. Mr.Sudhir Mehta, learned advocate appearing on behalf of the revenue has vehemently submitted that the decision of the Larger Bench of the learned tribunal in the case of LML Ltd. (Scooter Division) shall not be applicable to the .....

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d by the revenue. It is, therefore, submitted that in that view of the matter, the matters are required to be remanded to the learned tribunal to decide the appeals preferred by the revenue on merits. 4.00. Heard Mr.Mehta, learned counsel appearing on behalf of the revenue. 4.01. It is required to be noted that against the order passed by the adjudicating authority, the assessee preferred appeals before the learned tribunal and the learned tribunal has allowed the said appeals on merits and has .....

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