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2016 (7) TMI 1136 - AT - Central ExciseRecovery of duty on Printed PVC Films - period of limitation - Held that - Commissioner (Appeals) has allowed the appeal filed by the Respondent only on the ground of limitation, without recording any findings on the merit of the case. The reasoning recorded by the Ld Commissioner (Appeals) in the impugned order while holding the demand notice barred by limitation, is contrary to the principles laid down by the Hon ble Gujarat High Court in Neminath Fabrics Pvt Ltd s case (2010 (4) TMI 631 - GUJARAT HIGH COURT ). Therefore, the said finding of the Ld Commissioner (Appeals) cannot be sustained. In the result, the impugned order is set aside and the matter is remanded to the Ld Commissioner (Appeals) for deciding the issue afresh on merit. Needless to mention, a reasonable opportunity of hearing be granted to the Respondent. The appeal is allowed by way of remand.
Issues: Appeal against order passed by Commissioner of Central Excise (Appeals) Daman on grounds of limitation and merit.
Analysis: 1. The appeal was filed by the Revenue against the order passed by the Commissioner of Central Excise (Appeals) Daman. The appellant was engaged in the manufacture of Printed PVC Films and a Show Cause cum Demand Notice was issued for recovery of duty. The Ld Commissioner (Appeals) allowed the appeal on the ground of limitation without examining the merit of the case. 2. The Ld AR for the Revenue contended that the finding of the Ld Commissioner (Appeals) on limitation was erroneous, citing a judgment of the Hon'ble Gujarat High Court. The Ld AR accepted that the issue was not decided on merit and agreed to remand the case for a fresh decision on merit by the Ld Commissioner (Appeals). 3. The Appellate Tribunal found that the Ld Commissioner (Appeals) had only allowed the appeal based on limitation without addressing the merit of the case. The reasoning provided by the Ld Commissioner (Appeals) was deemed contrary to the principles established by the Hon'ble Gujarat High Court. Consequently, the Tribunal set aside the impugned order and remanded the matter to the Ld Commissioner (Appeals) for a fresh decision on merit, ensuring a reasonable opportunity of hearing for the Respondent. The appeal was allowed by way of remand.
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