TMI Blog2017 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter - appeal disposed off. - C.M.A. No. 2800 of 2009 and M.P. No. 1 of 2009 - - - Dated:- 21-4-2017 - Rajiv Shakdher and R. Suresh Kumar, JJ. Shri A.P. Srinivas, for the Appellant. Shri P.R. Ranganathan, for the Respondent. JUDGMENT [Judgment per : Rajiv Shakdher, J.]. - This is an appeal, which is directed against the judgment and order dated 1-7-2008, passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-1986 to 2-4-1986, could not be raised by the Revenue, in view of the decision rendered by the Larger Bench of the Tribunal in Kesar Enterprises Ltd. v. Commissioner , 2000 (119) E.L.T. 295. 3. The Revenue, being aggrieved by the second finding, returned by the Tribunal, with regard to the unjust enrichment, approached this Court by way of the instant appeal. 3.1 The appeal was predicted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court has overruled the above said Tribunal s Larger Bench decision as reported in E.L.T. [2006 (197) E.L.T. 317 (S.C.)] 5. Mr. Srinivas, who appears for the Revenue, thus, argues that in view of the judgment of the Supreme Court in Commissioner of Central Excise, Lucknow v. Kesar Enterprises Ltd., the second direction issued by the Tribunal cannot be sustained and therefore, the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to hear the assessee, on the merits of the matter. 7.3 Furthermore, given the fact that the appeal filed by the assessee/first respondent before the Tribunal, pertains to 2001, the Tribunal is requested to dispose of the appeal, as expeditiously as possible, though not later than 31-8-2017. 7.4 We make it clear that it would be open to both parties, to raise all contentions, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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