TMI Blog2019 (5) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... that the period of limitation of 3 months under the said circular is not applicable to the 1st respondent as Section 149 does not impose any period of limitation? HELD THAT:- The order passed by the Tribunal is remanding the matter for consideration of the adjudicating authority to examine the documents on the basis of which amendment is sought and also to ensure as to whether those documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue, is directed against the order in Final Order No.927 of 2012, dated 13.09.2012 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity the Tribunal ). 2.The above appeal was admitted, on 05.02.2014, on the following substantial questions of law:- (i) Whether the 2nd respondent tribunal was right in ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, dated 23.09.2010 is applicable to the 1st respondent, when Circular 4/2004 dated 16.01.2004 was in force at the relevant point of time when the 1st respondent filed the shipping bills? (iv) Whether the Tribunal was right in remitting the case back to the adjudicating authority for verifying if the documents filed were in existence at the time of the export, despite the specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant; and Mr.M.Karthikeyan, learned counsel, for Mr.S.Jaikumar, learned counsel for the 1st respondent/Revenue. 4.The order passed by the Tribunal is remanding the matter for consideration of the adjudicating authority to examine the documents on the basis of which amendment is sought and also to ensure as to whether those documents were available at the time of filing of the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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