TaxTMI 
TaxTMI 
2022 (3) TMI 228
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....t : Mr. M. Santhanaraman Senior Standing Counsel J U D G M E N T (R.MAHADEVAN, J.) The appellant is engaged in the business of manufacture of oxygen and nitrogen both in gaseous form falling under Chapter 28 of the First schedule to Central Excise Tariff Act, 1985 and is holding Central Excise Registration No.AAACN1483DXM002. For the assessment year 2012-13, the Assistant Commissioner of Centra....
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....fore the CESTAT, which also dismissed the same on the ground of limitation. Therefore, the present appeal by the assessee before this court. 3. In this appeal, the appellant suggested the following substantial questions of law: (i) Whether the order passed by the CESTAT is perverse in law and facts of the instant case? (ii) Whether on the facts and in the circumstances of the case, the Tribun....
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.... following the decision in M/s. Singh Enterprises v. Commissioner of Central Excise, Jamshedpur [2007-TIOL-231SC-CX] which was clearly distinguishable from the instant case? 4. When the matter was taken up for consideration, the learned counsel appearing for both sides, in unison, submitted that the issue involved in this civil miscellaneous appeal is covered by a judgment of the Hon'ble Supr....
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....e Limitation Act are necessarily excluded, then the benefits conferred therein cannot be called in aid to supplement the provisions of the Act. In our considered view, that even in a case where the special law does not exclude the provisions of Sections 4 to 24 of the Limitation Act by an express reference, it would nonetheless be open to the court to examine whether and to what extent, the nature....