TMI Blog2018 (12) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... ERVICES PVT. LTD., MR. GANESH CHATURVEDI, MR. MANISH CHIRANEWAL [2018 (3) TMI 852 - BOMBAY HIGH COURT], where it was held that A party should not be left guessing nor a higher court speculating as to whether the tribunal decided the matter by holding that the activity amounts to manufacture and yet not sustained the demand in terms of the adjudication order on the ground of limitation. Precisely, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Act, 1994 (the Act) is filed by the Revenue, challenging the order dated 10th August, 2018 of Customs, Excise Service Tax Appellate Tribunal, (the Tribunal). The impugned order dated 10th August, 2018 is a common order, disposing of appeals, inter alia, also in case of M/s. Taj State Air Catering Ltd., v/s. Sky Gourmet Catering Services Ltd., its Officers. 3 Counsel for both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igher court speculating as to whether the tribunal decided the matter by holding that the activity amounts to manufacture and yet not sustained the demand in terms of the adjudication order on the ground of limitation. Precisely, that has happened in this case. If there was no question of any show cause notice being issued, then, whether the show cause notice was issued for demanding duty not with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly quashed and set aside in. The matter now stands remanded to the adjudicating authority for adjudication of the show cause notice afresh on merits and in accordance with law. We clarify that we have not expressed any opinion either on the point that the activity of the assessee amounts to manufacture and equally whether the extended period could have been invoked so as to demand the duty and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority shall now pass a fresh order totally uninfluenced by the earlier order or by any opinion rendered in the order of the tribunal. All contentions of both sides are kept open. The facts and law in this case is identical to the Central Excise Appeal No.260 of 2016 filed by the Revenue in respect of M/s. Taj States Air Catering Ltd., Thus, following the same, we set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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