TMI Blog2019 (12) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of limitation under sub-section (1) of Section 73 of the Finance Act, 1994 - HELD THAT:- The question of imposition of penalty would arise only after the decision of the question on such plea of limitation. According to the learned counsels appearing for the parties, the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below sub-section (1) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant in CEL No.22 of 2017 and for Respondent in CEL No.3,4 of 2018 Mr. Anand Jaiswal, Senior Advocate, assisted by Mr. Bharat Raichandani and Nikhil Gaikwad, counsel for the appellants in CEL No.3, 4 of 2018 and for Respondent in CEL No.22 of 2017 ORAL JUDGMENT : 1] Central Excise Appeal No.22 of 2017 was admitted by this Court on 08.01.2018 and the following subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has remanded back the matter for recalculation of liability on the basis of reconciliation statement. These appeals are not yet admitted. 4. The learned counsels appearing for the parties agree that the Tribunal has failed to consider the question of limitation under sub-section (1) of Section 73 of the Finance Act, 1994. The question of imposition of penalty would arise only after t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal, to urge that the case of the appellant falls outside the proviso below sub-section (1) of Section 73 of the Finance Act. We need not go into this aspect of the matter in details, as we find that the question is arguable and can be decided afresh by the Tribunal. 6. In view of the aforesaid position, all these appeals are allowed. The orders dated 07.03.2017 and 03.07.2017 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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