9911796707
TMI Blog2024 (1) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) passed by the Custom, Excise & Service Tax Appellate Tribunal, New Delhi arising out of the order No. 100/CE/COMMR/DM/RTK/2013-14 dated 31.03.2014 passed by the Commissioner. 2. The Tribunal came to the conclusion that the entire demand was barred by limitation and had allowed the appeal keeping in view the fact that the demand was for the period 2009 and the show cause notice was only issued on 09.11.2012 (Annexure P-4) proposing denial of cenvat credit. It was noticed that identical issues stood decided by the Tribunal in number of decisions and, therefore, since the law was declared subsequently, no malafide can be attributed to the appellant for the purposes of alleging suppression and for invoking the longer period of limitation. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch, the issue has been settled in favour of the assessee and, therefore, we do not feel that in the present case, the issue of limitation and whether there is any suppression as such needs to be gone into, as argued by counsel for the Revenue since on merits the issue stands decided against it. 5. Even otherwise, we are of the considered opinion that the appeal is also patently time barred and there is no ground to condone the delay in refiling since initially it was filed by a separate counsel way back on 27.06.2015 and had been returned with objections on 10.07.2015. The appeal was re-filed on 18.02.2016 by the earlier counsel and had been returned on 28.03.2016 and re-filed on 11.04.2016. The same was returned on 04.06.2016 to the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of time and thereafter, he becomes supremely confident that no such case has been filed against him and the judgment in his favour has become final, but he is taken aback when he receives a notice from the Court after a long period when the case is re filed and the delay in refiling thereof is condoned. As a matter of fact, the litigant before the Court has a right to sit back and relax after the expiry of prescribed period of time that no case is filed against him by his opponent but these days, there is a growing tendency to file incomplete cases and then take unreasonably long time to remove the defects, even where such defects can be cured within a very short time. For example, in the present case, once the Registry had raised the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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