Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Jyoti Plastic Works Pvt. Ltd., M/s Jai Plastics, N.D. Patel Versus Commissioner of Central Excise, Mumbai-V

2017 (12) TMI 274 - CESTAT MUMBAI

Validity of remand proceedings - case of appellant is that Adjudicating Authority in denovo adjudication should have passed the denovo order not only on re-quantification of demand but also on other issues such as merit, limitation and other issues - Held that: - It is observed from the remand order of the Tribunal that the learned Counsel for the appellant categorically stated that issue on merit, limitation etc. may be kept open while remanding the case - since the Tribunal had remanded for re .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Member (Technical) Shri Gajendra Jain, Advocate: For Appellant Shri M.R. Melvin, Superintendent (AR): For Respondent ORDER Per: Ramesh Nair These appeals are directed against denovo adjudication order No.262-265/31-34/V/2006/COMMR/RH dated 29.03.2006 passed by the Commissioner. 2. In the first round, the Tribunal vide order dated 28.03.1994 remanded the matter at stay stage itself to the adjudicating authority with a direction to determine the exact duty amount payable by the appellant with pen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ay application, the Hon ble Bench deemed fit to remand the matter on threshold point of re-quantification of demand. The appellant had very well raised issue on merit, limitation and other issues. The said issues were not decided by the Tribunal. Therefore it was kept open. The Adjudicating Authority in denovo adjudication should have passed the denovo order not only on re-quantification of demand but also on other issues such as merit, limitation and other issues. Therefore the matter needs to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

-quantification is in accordance with law which liable to be sustained. He placed reliance on the following judgments:- (i) CCE Vs. Kalyani Sharp India Ltd. - 2010 (255) ELT A18 (SC) (ii) Kalyani Sharp India Ltd. Vs. CCE, Pune-III - 2008 (226) ELT 197 (Tri.-Mumbai) (iii) Euro Scaff (I) Ltd. Vs. CCE - 2015 (323) ELT A124 (SC) (iv) British Scaffolding India Pvt. Ltd. Vs. CCE, Delhi - 2014 (313) ELT 87 (Tri.-Del.) (v) Ahmednagar Rolling Mills Pvt. Ltd. Vs. CCE, Aurangabad - 2014 (300) ELT 119 (Tri. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version