2018 (10) TMI 1369 - HC - Central Excise

Invocation of extended period of limitation - Circular 1063/2/2018 CX dated 16.02.2018 - Held that - Instant three appeals are taken up for final disposal at the admission stage. Same are allowed

Summary

Issues:
1) Appeal against the judgment of the Central Excise and Service Tax Appellate Tribunal (CESTAT) allowing a batch of appeals and remanding the case back for fresh consideration.
2) Challenge to para 7 of the judgment regarding the extended period of limitation.
3) Reference to previous judgments modifying the order of the Tribunal and directions from Gauhati High Court regarding the extended period of limitation.
4) Final disposal of three appeals considering circular No. 1063/2/2018-CX dated 16.02.2018 and setting aside para 7 of the impugned judgment.

Analysis:
1) The High Court addressed the appeal against the CESTAT judgment, which allowed a batch of appeals and remanded the case for fresh consideration. The Adjudicating Authority's orders were set aside, providing the appellants with a reasonable opportunity for a new decision with the admission of fresh evidence as per law.

2) The specific challenge in para 7 of the judgment focused on the extended period of limitation. The appellants contended that the matter was time-barred, but the Commissioner's findings were upheld by the Tribunal, rejecting the plea of the extended period. However, subsequent modifications and directions from other courts necessitated a reevaluation of this issue.

3) Referring to previous judgments, the High Court highlighted the modification of the Tribunal's order in a separate case and the directions from the Gauhati High Court regarding the extended period of limitation. Circular No. 1063/2/2018-CX dated 16.02.2018 was crucial in determining that the extended period would not be available to the department for raising demands.

4) Considering the background and the circular's provisions, the High Court disposed of the three appeals by setting aside para 7 of the CESTAT judgment. The Adjudicating Authority was directed to reconsider all issues, including the extended period of limitation, in light of the circular's guidelines. This comprehensive approach ensured a fair and just resolution of the appeals, aligning with the recent legal developments and directives.