2015 (10) TMI 1126 - AT - Central Excise

Duty demand - Exemption claim - Bar of limitaton - Held that - As the issue involved in these cases is admissibility of exemption under Serial No. 12 of the Notification No. 14/2002-CE dated 01.3.2002 has been decided in favour of the appellants 2014 (11) TMI 79 - CESTAT AHMEDABAD , therefore, all these appeals are allowed on merits. The plea of time bar nature of demands raised by the appellants is not deliberated upon by this bench as on merits the appeals filed by the appellants stand allowed. - Appeal disposed of.

Summary

Issues: Admissibility of exemption under Serial No. 12 of Notification No. 14/2002-CE dated 01.3.2002; Time-bar nature of demands raised by the appellants.

The judgment by the Appellate Tribunal CESTAT Ahmedabad, delivered by Mr. H.K. Thakur, pertains to appeals and Miscellaneous Applications for extension of stays filed concerning orders-in-original passed by the Commissioner of Central Excise, Ahmedabad. Advocates representing the parties were Shri S.J. Vyas, Shri Kuntal Parikh, and Shri K. Sivakumar. It was noted that the issue in all appeals was the same and had been decided in favor of the appellants by a Larger Bench under Order No. M/14403/2014. The demand being time-barred was also raised by the appellants. After hearing both sides and examining the case records, the bench found that the issue was the admissibility of exemption under Serial No. 12 of Notification No. 14/2002-CE. The bench ruled in favor of the appellants on the merits, allowing all appeals as the issue had already been decided in their favor. The plea regarding the time-bar nature of demands was not discussed as the appeals were allowed on merits. The Miscellaneous applications filed by the appellants were also disposed of as part of the judgment.