9911796707
TMI Blog2013 (11) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the common order dated 07.02.2013 passed in Rectification Application No.E/MA/2326/2012 with the following proposed substantial question of law. "1. Whether the Tribunal was correct and justified in rejecting the miscellaneous application of the petitioner so filed seeking justice by upholding the correct position of law as laid down by the Hon'ble Supreme Court which binds every Authority and Tribunal under provisions of Article 141 of Constitution of India, in the facts and circumstances of the case? 2. Whether the Tribunal was correct and right in not taking in its consideration the provisions of limitation as provided under Section 82 of Finance Act, 2005, as the applicability of provisions of limitation was an issue which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 and also they have not paid an amount equal to 8% of the value of clearances of non dutiable goods at the time of clearances of such goods as envisaged under Rule 57AD(2)(b) of the CER, 1944. Therefore they were issued SCN dated 7.12.2004 for duty demand of Rs.17,72,910/on clearance affected at Nil rate of duty under Notification No.64/95CE dated 16.3.1995 during the period from June 2001 to August 2001 under Rule 57AH of the CER, 1944 and for penalty under section 11AC of the Act read with Rule 173G(1)(d) & Rule 57AH(2) of CER, 1944. The said SCN was adjudicated vide impugned order by the Additional Commissioner, Central Excise wherein he confirmed the duty demand of Rs.17,72,910/under Rule 57AH of the CER, 1944 read with Section 11A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erving that there is no mistake in the order and/or the mistake committed by the Tribunal nor can it be said that it is apparent from the records. [2.4] Feeling aggrieved and dissatisfied with the judgment and order passed by the learned CESTAT dated 24.09.2012 in Appeal Nos.1447 to 1449/2012 and the order dated 07.02.2013 passed in rectification application, the assessee has preferred the present appeal with the aforesaid proposed substantial question of law. [3.0] At the outset it is required to be noted that earlier the Division Bench issued the notice upon the respondents only to consider the issue with respect to interest liability only and rejected the submission on behalf of the appellant that they were not liable to reverse the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be examined in this appeal. Since the appellant had voluntarily reversed the amount, there was no question for the Tribunal to decide such an issue. However, as noted above, the Tribunal did hold on merits that the appellant was liable to carry interest liability. To that extent, we are inclined to consider the appeal further with the assistance of the respondent. Issue Notice for the above purpose returnable on 26.6.2013." It is required to be noted that the said order has as such attained finality and therefore, as such this Court is required to consider the issue with respect to interest liability only. [4.0] Shri B.R. Tripathi, learned counsel has appeared on behalf of the appellant. He has vehemently submitted that as such the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 2005 and as such refused to entertain the appeal on other issues with respect to the liability of the appellant whether the appellant was liable to reverse the cenvat credit or not by observing that when before the learned Tribunal the appellant submitted that they have voluntarily reversed the cenvat credit and therefore, there was no occasion for the Tribunal to consider the above issue. Therefore, when the notice has been issued only for a limited purpose and on a limited issue and the order passed by this Court dated 17.04.2013 has attained the finality, thereafter it is not open for this Bench to consider any other issue for which no notice has been issued. [5.1] Even otherwise it is required to be noted that as s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
