TMI Blog2021 (9) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... riod 2003-2004 to 2007-2008. The show cause notice was issued on 23.06.2008. In the nature of this case, no suppression of fact can be alleged against the appellant. This is a common issue among various industries and there are various cases were decided by the Hon ble High Court of Chhattisgarh, Gujarat and Allahabad etc. before that the matter was referred to the Larger Bench in the case of VAND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of Supreme Court. The matter remanded to the adjudicating authority to decide the matter afresh after the judgment of Hon ble Supreme Court - appeal allowed by way of remand. - Excise Appeal No. 12418 of 2018 - A/12340/2021 - Dated:- 27-8-2021 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Naresh Satwani, Consultant for the Appellant Shri Dharmendra Kanjani, Superintendent (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003-2004 to 2007-2008 and Show cause notice was issued on 23.06.2008, therefore, the demand for the extended period is not sustainable on the ground that there is no suppression of fact on the part of the appellant. He submits that the issue was not free from doubt there were many cases made out by the department on the same issue. The matter was referred to the Larger Bench in the case of Vandana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court. Therefore, either this appeal may be kept pending or may be remanded to the adjudicating authority. 4. I have carefully considered the submission made by both the sides and perused the records. I find that in the present case the major demand is covered under extended period for the period 2003-2004 to 2007-2008. The show cause notice was issued on 23.06.2008. I am convinced with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l period, since, against the judgment of Gujarat High Court in the case of Commissioner vs. Mundra, Ports Special Economic Zone Ltd and judgment of Hon ble Chhattisgarh High Court in the case of Vandana Global Ltd, the matter is pending before the Hon ble Supreme Court, in the interest of justice, I am of the view that the matter should be decided after the judgment of Supreme Court. 5. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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