2019 (7) TMI 1879 - SCH - Central Excise

Validity of order passed by the CESTAT - Levy of tax - use of natural gas or gas for heating, in manufacture of the soap, is use of power for manufacturing - suppression of facts - extended period of limitation - Reliance upon the Circulars dated 22-3-1968 and 25-3-1968, which, however, are no longer in force - HELD THAT - The Appellate Tribunal, however, has not examined that aspect at all. Resultantly, we are inclined to set aside the impugned judgment and relegate the parties before the Appellate Tribunal for reconsideration of the appeals afresh on its own merits. - Matter restored back.

Summary

The Supreme Court of India condoned the delay and admitted the appeals challenging a judgment by the Customs, Excise and Service Tax Appellate Tribunal. The Court set aside the judgment and directed a reconsideration of the appeals by the Tribunal based on current laws. All contentions are to be decided afresh on their merits. The appeals are disposed of accordingly.